【关注】车辆购置税常见问题Q&A看过来

Group 1 - The article discusses common questions regarding vehicle purchase tax in China, emphasizing its relevance to both individuals and businesses [2][3][4][5][7]. - Vehicle purchase tax is applicable to individuals and entities purchasing cars, trams, trailers, and motorcycles with an engine capacity exceeding 150cc [2]. - There is a tax exemption policy for returning overseas students who purchase a domestic car with foreign currency [3]. - If a vehicle is returned due to quality issues, the vehicle purchase tax can be refunded, but the refund amount decreases by 10% for each year since the tax was paid [4]. - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [5][6]. - For second-hand vehicles, if the vehicle purchase tax has already been paid, there is no need to pay it again unless the vehicle changes its tax status [7]. Group 2 - The article cites relevant policies and regulations, including the Vehicle Purchase Tax Law and notifications from the Ministry of Finance and the State Administration of Taxation [12][34].