{ "$comment": "Machine-readable companion to https://valem.run/calculators/china/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.", "url": "https://valem.run/calculators/china/car-tax", "dataUrl": "https://valem.run/calculators/china/car-tax.json", "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "China 车辆购置税 (vehicle purchase tax) model by Valem (https://valem.run/calculators/china/car-tax), CC BY 4.0.", "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from." }, "verificationUrl": "https://valem.run/calculators/china/car-tax/verify", "country": "china", "countryName": "China", "formula": "car-tax", "formulaName": "Vehicle purchase tax", "localName": "车辆购置税", "localLang": "zh", "englishName": "Vehicle purchase tax", "title": "车辆购置税计算器 2026 — China car purchase tax", "answer": "A car bought in China pays vehicle purchase tax of 10% of its price excluding VAT — half that for a new-energy car bought in 2026 or 2027, with the saving capped at 15,000 yuan — and then an annual vehicle and vessel tax set by the province within a national band for its engine size.", "lang": "en", "currency": "CNY", "taxYear": "2026", "verification": { "claim": "internal-consistency", "statement": "The Valem engine reproduces this model's stated formula through 7 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.", "selfTestCases": 7, "ratesAreIllustrative": false, "sourcesCheckedOn": "2026-10-31" }, "sources": [ { "label": "Vehicle Purchase Tax Law of the PRC (车辆购置税法, in force 1 Jul 2019; 有效 on the national laws database): art. 4 (10%) and art. 6 (price excluding VAT)", "url": "https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f2147561d18ed", "checked": "2026-10-31" }, { "label": "MOF, STA and MIIT Announcement 2023 No. 10: new-energy vehicles bought 2026-01-01 to 2027-12-31 pay half, the reduction at most 15,000 yuan per passenger car", "url": "https://fgk.chinatax.gov.cn/zcfgk/c102416/c5207352/content.html", "checked": "2026-10-31" }, { "label": "Vehicle and Vessel Tax Law of the PRC (车船税法, as amended 23 Apr 2019; 有效 on the national laws database): the schedule of annual amounts per passenger car by engine displacement, which provinces apply within", "url": "https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f215dc4071a64", "checked": "2026-10-31" }, { "label": "MOF, STA, MIIT and MOT, 财税〔2018〕74号 art. 2, through 2026 (as published by the STA Jiangsu Tax Service): plug-in hybrids exempt; battery-electric and fuel-cell passenger cars outside the vehicle and vessel tax", "url": "https://jiangsu.chinatax.gov.cn/art/2018/7/10/art_23636_1816.html", "checked": "2026-10-31" }, { "label": "MOF, STA and MIIT Announcement 2026 No. 19 (2 Jul 2026): from 1 Jan 2027 plug-in and range-extender hybrids pay vehicle and vessel tax; repeals 财税〔2018〕74号 arts. 1, 2(1)–(2), 3, 4, 7", "url": "https://szs.mof.gov.cn/zhengcefabu/202607/t20260703_3992823.htm", "checked": "2026-10-31" } ], "terminalOutput": "purchaseTax", "headlineOutput": "purchaseTax", "inputs": [ { "name": "taxablePrice", "type": "number", "label": "Taxable price, excluding VAT (CNY)", "minimum": 0 }, { "name": "powertrain", "type": "string", "label": "Powertrain", "enum": [ "combustion", "phev", "bev" ] }, { "name": "engineLitres", "type": "number", "label": "Engine displacement (litres) — combustion and plug-in hybrid cars", "minimum": 0, "maximum": 10 } ], "outputs": [ { "name": "vvtMin2027", "type": "number", "label": "From 2027 (plug-in hybrids taxed) — band from", "format": "currency", "formula": "powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMin1 : ($l <= $const.litres2 ? $const.vvtMin2 : ($l <= $const.litres3 ? $const.vvtMin3 : ($l <= $const.litres4 ? $const.vvtMin4 : ($l <= $const.litres5 ? $const.vvtMin5 : ($l <= $const.litres6 ? $const.vvtMin6 : $const.vvtMin7))))))" }, { "name": "vvtMax2027", "type": "number", "label": "From 2027 — band to", "format": "currency", "formula": "powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMax1 : ($l <= $const.litres2 ? $const.vvtMax2 : ($l <= $const.litres3 ? $const.vvtMax3 : ($l <= $const.litres4 ? $const.vvtMax4 : ($l <= $const.litres5 ? $const.vvtMax5 : ($l <= $const.litres6 ? $const.vvtMax6 : $const.vvtMax7))))))" }, { "name": "vvtMin", "type": "number", "label": "Vehicle and vessel tax 2026 — national band from", "format": "currency", "formula": "powertrain = 'combustion' ? vvtMin2027 : 0" }, { "name": "vvtMax", "type": "number", "label": "Vehicle and vessel tax 2026, top of band / year", "format": "currency", "formula": "powertrain = 'combustion' ? vvtMax2027 : 0" }, { "name": "purchaseTaxFull", "type": "number", "label": "Purchase tax at 10%", "format": "currency", "formula": "$round($n(taxablePrice) * $const.purchaseTaxRate, 2)" }, { "name": "nevReduction", "type": "number", "label": "New-energy reduction (half, at most 15,000)", "format": "currency", "formula": "powertrain = 'combustion' ? 0 : ($h := $round(purchaseTaxFull * $const.nevReductionShare, 2); $h < $const.nevReductionCap ? $h : $const.nevReductionCap)" }, { "name": "purchaseTax", "type": "number", "label": "Vehicle purchase tax (one-off)", "format": "currency", "formula": "$round(purchaseTaxFull - nevReduction, 2)" } ], "testCases": [ { "description": "K1 a 150,000 yuan 1.5-litre petrol car: 15,000 purchase tax, 300–540 a year", "given": { "taxablePrice": 150000, "powertrain": "combustion", "engineLitres": 1.5 }, "expect": { "purchaseTax": 15000, "vvtMin": 300, "vvtMax": 540 } }, { "description": "K2 exactly 1.6 litres is still the 1.0–1.6 band (“1.6升（含）”)", "given": { "taxablePrice": 150000, "powertrain": "combustion", "engineLitres": 1.6 }, "expect": { "vvtMin": 300, "vvtMax": 540 } }, { "description": "K3 a 200,000 yuan battery-electric car in 2026: half, 10,000; no vehicle and vessel tax", "given": { "taxablePrice": 200000, "powertrain": "bev", "engineLitres": 0 }, "expect": { "purchaseTaxFull": 20000, "nevReduction": 10000, "purchaseTax": 10000, "vvtMax": 0, "vvtMax2027": 0 } }, { "description": "K4 the 15,000 cap binds above 300,000: a 500,000 yuan EV pays 35,000", "given": { "taxablePrice": 500000, "powertrain": "bev", "engineLitres": 0 }, "expect": { "purchaseTaxFull": 50000, "nevReduction": 15000, "purchaseTax": 35000 } }, { "description": "K5 at 300,000 the half is exactly the cap; a 1.5-litre plug-in hybrid is exempt in 2026 and pays 300–540 from 2027", "given": { "taxablePrice": 300000, "powertrain": "phev", "engineLitres": 1.5 }, "expect": { "nevReduction": 15000, "purchaseTax": 15000, "vvtMin": 0, "vvtMax": 0, "vvtMin2027": 300, "vvtMax2027": 540 } }, { "description": "K6 a 4.4-litre car is in the top band, 3,600–5,400", "given": { "taxablePrice": 800000, "powertrain": "combustion", "engineLitres": 4.4 }, "expect": { "purchaseTax": 80000, "vvtMin": 3600, "vvtMax": 5400 } }, { "description": "K7 1.0 litre exactly is the lowest band, 60–360", "given": { "taxablePrice": 60000, "powertrain": "combustion", "engineLitres": 1 }, "expect": { "vvtMin": 60, "vvtMax": 360 } } ], "spec": { "id": "car-tax-china", "version": "1.0.0", "schema": { "type": "object", "properties": { "taxablePrice": { "type": "number", "minimum": 0 }, "powertrain": { "type": "string", "enum": [ "combustion", "phev", "bev" ] }, "engineLitres": { "type": "number", "minimum": 0, "maximum": 10 }, "vvtMin2027": { "type": "number", "readOnly": true }, "vvtMax2027": { "type": "number", "readOnly": true }, "vvtMin": { "type": "number", "readOnly": true }, "vvtMax": { "type": "number", "readOnly": true }, "purchaseTaxFull": { "type": "number", "readOnly": true }, "nevReduction": { "type": "number", "readOnly": true }, "purchaseTax": { "type": "number", "readOnly": true } } }, "constants": { "purchaseTaxRate": 0.1, "nevReductionShare": 0.5, "nevReductionCap": 15000, "litres1": 1, "litres2": 1.6, "litres3": 2, "litres4": 2.5, "litres5": 3, "litres6": 4, "vvtMin1": 60, "vvtMax1": 360, "vvtMin2": 300, "vvtMax2": 540, "vvtMin3": 360, "vvtMax3": 660, "vvtMin4": 660, "vvtMax4": 1200, "vvtMin5": 1200, "vvtMax5": 2400, "vvtMin6": 2400, "vvtMax6": 3600, "vvtMin7": 3600, "vvtMax7": 5400 }, "library": { "layers": [ { "id": "statutory", "define": "(\n /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n between models — is still proposed, gated on the model-references design (see\n ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n 1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n through a bare field name, not through `$`, not through `$$`. Everything these helpers\n need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n couple a shared helper to one spec's constant names.)\n 2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n reference implementation THROWS (\"Argument 1 of function sum must be an array of\n numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n partial total, and the null-yielding form is the dangerous one because it is silent. So\n callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n in both engines — measured, not assumed: see helpers.test.ts.\n\n 3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n every caller of $amortize, which is the one helper here returning an object:\n\n $amortize(p, r, n, 0).months -> empty in Java, 360 in JS. WRONG\n ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both. RIGHT\n\n Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n this is invisible until the page is served by the real engine, and it fails as a blank\n field rather than an error. Measured with a probe, not inferred — the field simply does\n not appear. */\n\n /* Number coercion with an explicit zero default. The guard against trap 2. */\n $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n can shift the day, which silently moves a service anniversary across a band boundary. */\n $isoY := function($d) { $number($substring($d, 0, 4)) };\n $isoM := function($d) { $number($substring($d, 5, 2)) };\n $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n when the month-and-day has arrived, which is what \"completed years of service\" means in every\n severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n the wrong direction roughly one year in four. */\n $yearsBetween := function($from, $to) { (\n $y := $isoY($to) - $isoY($from);\n $beforeAnniversary := $isoM($to) < $isoM($from)\n or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n $beforeAnniversary ? $y - 1 : $y\n ) };\n\n /* Whole completed months between two ISO dates, same convention. */\n $monthsBetween := function($from, $to) { (\n $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n $isoD($to) < $isoD($from) ? $m - 1 : $m\n ) };\n\n /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n runs from its first day to its last and an employee present on both is present for both.\n Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n $proRataDays := function($from, $to) {\n ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n };\n\n /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n to the slice of the amount inside it — the single most common error in a hand-written bracket\n walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n $bandedCharge := function($amount, $bands) { (\n $a := $n($amount);\n $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n $top := $ceiling < $a ? $ceiling : $a;\n $slice := $top - $acc.floor;\n {\n \"floor\": $top > $acc.floor ? $top : $acc.floor,\n \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n }\n ) }, {\"floor\": 0, \"charge\": 0}).charge\n ) };\n\n /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n with a cap and no floor is as common as one with both. */\n $clampFloorCap := function($value, $floor, $cap) { (\n $v := $n($value);\n $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n ) };\n\n /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n monthly. Falls back to straight-line division at a zero rate, where the standard formula\n divides by zero. */\n $annuityPayment := function($principal, $annualRatePct, $months) { (\n $p := $n($principal);\n $m := $n($months);\n $i := $n($annualRatePct) / 1200;\n $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n ) };\n\n /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n balance}]}. `$extra` is an optional monthly overpayment.\n\n A real month-by-month fold rather than a closed form, because an overpayment changes every\n later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n terminates. */\n $amortize := function($principal, $annualRatePct, $months, $extra) { (\n $i := $n($annualRatePct) / 1200;\n $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n $r := $reduce([1..$n($months)], function($acc, $month) {\n $acc.balance <= 0 ? $acc : (\n /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n still owing in the final row, which would break the \"final balance is zero\" invariant\n (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n on the exact balance and adjust the last payment, which is what this does. */\n $interest := $acc.balance * $i;\n $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n $principalPart := $due - $interest;\n $balance := $acc.balance - $principalPart;\n {\n \"balance\": $balance,\n \"totalInterest\": $acc.totalInterest + $interest,\n \"schedule\": $append($acc.schedule, [{\n \"month\": $month,\n \"interest\": $round($interest, 2),\n \"principal\": $round($principalPart, 2),\n \"balance\": $round($balance, 2)\n }])\n }\n )\n }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n {\n \"payment\": $round($pay, 2),\n \"months\": $count($r.schedule),\n \"totalInterest\": $round($r.totalInterest, 2),\n \"schedule\": [$r.schedule]\n }\n ) };\n\n [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n" } ] }, "defaultValues": [ { "path": "$", "expr": "{ 'taxablePrice': 150000, 'powertrain': 'combustion', 'engineLitres': 1.5 }" } ], "derivations": [ { "path": "$.vvtMin2027", "expr": "powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMin1 : ($l <= $const.litres2 ? $const.vvtMin2 : ($l <= $const.litres3 ? $const.vvtMin3 : ($l <= $const.litres4 ? $const.vvtMin4 : ($l <= $const.litres5 ? $const.vvtMin5 : ($l <= $const.litres6 ? $const.vvtMin6 : $const.vvtMin7))))))" }, { "path": "$.vvtMax2027", "expr": "powertrain = 'bev' ? 0 : ($l := $n(engineLitres); $l <= $const.litres1 ? $const.vvtMax1 : ($l <= $const.litres2 ? $const.vvtMax2 : ($l <= $const.litres3 ? $const.vvtMax3 : ($l <= $const.litres4 ? $const.vvtMax4 : ($l <= $const.litres5 ? $const.vvtMax5 : ($l <= $const.litres6 ? $const.vvtMax6 : $const.vvtMax7))))))" }, { "path": "$.vvtMin", "expr": "powertrain = 'combustion' ? vvtMin2027 : 0" }, { "path": "$.vvtMax", "expr": "powertrain = 'combustion' ? vvtMax2027 : 0" }, { "path": "$.purchaseTaxFull", "expr": "$round($n(taxablePrice) * $const.purchaseTaxRate, 2)" }, { "path": "$.nevReduction", "expr": "powertrain = 'combustion' ? 0 : ($h := $round(purchaseTaxFull * $const.nevReductionShare, 2); $h < $const.nevReductionCap ? $h : $const.nevReductionCap)" }, { "path": "$.purchaseTax", "expr": "$round(purchaseTaxFull - nevReduction, 2)" } ], "constraints": [], "viewDefinition": { "renderer": "builtin", "defaultView": "main", "views": [ { "id": "main", "label": "Car tax", "layout": "vertical", "components": [ { "id": "price", "type": "numericField", "label": "Taxable price, excluding VAT (CNY)", "bind": "$.taxablePrice", "helperText": "The invoice price without the 13% VAT. Divide a VAT-inclusive price by 1.13." }, { "id": "powertrain", "type": "selectField", "label": "Powertrain", "bind": "$.powertrain", "options": [ { "value": "combustion", "label": "Petrol, diesel or conventional hybrid" }, { "value": "phev", "label": "Plug-in or range-extender hybrid (new energy)" }, { "value": "bev", "label": "Battery-electric or fuel cell (new energy)" } ] }, { "id": "litres", "type": "numericField", "label": "Engine displacement (litres) — combustion and plug-in hybrid cars", "bind": "$.engineLitres" }, { "id": "tiles", "type": "group", "layout": "horizontal", "components": [ { "id": "ptTile", "type": "statTile", "label": "Vehicle purchase tax (one-off)", "bind": "$.purchaseTax", "format": "currency", "currency": "CNY" }, { "id": "vvtTile", "type": "statTile", "label": "Vehicle and vessel tax 2026, top of band / year", "bind": "$.vvtMax", "format": "currency", "currency": "CNY" } ] }, { "id": "breakdown", "type": "keyValueList", "label": "Breakdown", "items": [ { "label": "Purchase tax at 10%", "bind": "$.purchaseTaxFull", "format": "currency", "currency": "CNY" }, { "label": "New-energy reduction (half, at most 15,000)", "bind": "$.nevReduction", "format": "currency", "currency": "CNY" }, { "label": "Vehicle purchase tax payable", "bind": "$.purchaseTax", "format": "currency", "currency": "CNY" }, { "label": "Vehicle and vessel tax 2026 — national band from", "bind": "$.vvtMin", "format": "currency", "currency": "CNY" }, { "label": "Vehicle and vessel tax 2026 — national band to", "bind": "$.vvtMax", "format": "currency", "currency": "CNY" }, { "label": "From 2027 (plug-in hybrids taxed) — band from", "bind": "$.vvtMin2027", "format": "currency", "currency": "CNY" }, { "label": "From 2027 — band to", "bind": "$.vvtMax2027", "format": "currency", "currency": "CNY" } ] }, { "id": "note", "type": "staticText", "text": "Vehicle purchase tax (车辆购置税) is a one-off 10% of the taxable price — for a car bought from a dealer, everything you pay the seller EXCLUDING the VAT on the invoice (so a 113,000 yuan invoice is a 100,000 yuan base). A new-energy car (battery-electric, plug-in or range-extender hybrid, fuel cell) on the MIIT exemption list bought from 1 January 2026 to 31 December 2027 pays half, with the reduction capped at 15,000 yuan per passenger car — so the cap starts to bite above a 300,000 yuan taxable price. The annual vehicle and vessel tax (车船税) is set by each province inside the national band for the engine size; the page shows the band, not your province’s figure. Battery-electric and fuel-cell passenger cars are outside the vehicle and vessel tax. Plug-in and range-extender hybrids are exempt through 31 December 2026; MOF/STA/MIIT Announcement 2026 No. 19 ends that exemption from 1 January 2027, so they then pay the band for their engine, shown as “From 2027”; energy-saving combustion cars on the official list pay half, which is not modelled. The tax is collected with the compulsory third-party insurance. Estimate, not tax advice." }, { "id": "sources", "type": "sourceList", "label": "Sources", "layers": 3, "items": [ { "label": "Vehicle Purchase Tax Law of the PRC (车辆购置税法, in force 1 Jul 2019; 有效 on the national laws database): art. 4 (10%) and art. 6 (price excluding VAT)", "url": "https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f2147561d18ed", "date": "2026-10-31", "covers": [ "purchaseTaxRate" ] }, { "label": "MOF, STA and MIIT Announcement 2023 No. 10: new-energy vehicles bought 2026-01-01 to 2027-12-31 pay half, the reduction at most 15,000 yuan per passenger car", "url": "https://fgk.chinatax.gov.cn/zcfgk/c102416/c5207352/content.html", "date": "2026-10-31", "covers": [ "nevReductionShare", "nevReductionCap" ] }, { "label": "Vehicle and Vessel Tax Law of the PRC (车船税法, as amended 23 Apr 2019; 有效 on the national laws database): the schedule of annual amounts per passenger car by engine displacement, which provinces apply within", "url": "https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f215dc4071a64", "date": "2026-10-31", "covers": [ "litres1", "litres2", "litres3", "litres4", "litres5", "litres6", "vvtMin1", "vvtMax1", "vvtMin2", "vvtMax2", "vvtMin3", "vvtMax3", "vvtMin4", "vvtMax4", "vvtMin5", "vvtMax5", "vvtMin6", "vvtMax6", "vvtMin7", "vvtMax7" ] }, { "label": "MOF, STA, MIIT and MOT, 财税〔2018〕74号 art. 2, through 2026 (as published by the STA Jiangsu Tax Service): plug-in hybrids exempt; battery-electric and fuel-cell passenger cars outside the vehicle and vessel tax", "url": "https://jiangsu.chinatax.gov.cn/art/2018/7/10/art_23636_1816.html", "date": "2026-10-31", "covers": [] }, { "label": "MOF, STA and MIIT Announcement 2026 No. 19 (2 Jul 2026): from 1 Jan 2027 plug-in and range-extender hybrids pay vehicle and vessel tax; repeals 财税〔2018〕74号 arts. 1, 2(1)–(2), 3, 4, 7", "url": "https://szs.mof.gov.cn/zhengcefabu/202607/t20260703_3992823.htm", "date": "2026-10-31", "covers": [] } ] } ] } ] }, "tests": [ { "description": "K1 a 150,000 yuan 1.5-litre petrol car: 15,000 purchase tax, 300–540 a year", "given": { "$.taxablePrice": 150000, "$.powertrain": "combustion", "$.engineLitres": 1.5 }, "expect": { "$.purchaseTax": 15000, "$.vvtMin": 300, "$.vvtMax": 540 } }, { "description": "K2 exactly 1.6 litres is still the 1.0–1.6 band (“1.6升（含）”)", "given": { "$.taxablePrice": 150000, "$.powertrain": "combustion", "$.engineLitres": 1.6 }, "expect": { "$.vvtMin": 300, "$.vvtMax": 540 } }, { "description": "K3 a 200,000 yuan battery-electric car in 2026: half, 10,000; no vehicle and vessel tax", "given": { "$.taxablePrice": 200000, "$.powertrain": "bev", "$.engineLitres": 0 }, "expect": { "$.purchaseTaxFull": 20000, "$.nevReduction": 10000, "$.purchaseTax": 10000, "$.vvtMax": 0, "$.vvtMax2027": 0 } }, { "description": "K4 the 15,000 cap binds above 300,000: a 500,000 yuan EV pays 35,000", "given": { "$.taxablePrice": 500000, "$.powertrain": "bev", "$.engineLitres": 0 }, "expect": { "$.purchaseTaxFull": 50000, "$.nevReduction": 15000, "$.purchaseTax": 35000 } }, { "description": "K5 at 300,000 the half is exactly the cap; a 1.5-litre plug-in hybrid is exempt in 2026 and pays 300–540 from 2027", "given": { "$.taxablePrice": 300000, "$.powertrain": "phev", "$.engineLitres": 1.5 }, "expect": { "$.nevReduction": 15000, "$.purchaseTax": 15000, "$.vvtMin": 0, "$.vvtMax": 0, "$.vvtMin2027": 300, "$.vvtMax2027": 540 } }, { "description": "K6 a 4.4-litre car is in the top band, 3,600–5,400", "given": { "$.taxablePrice": 800000, "$.powertrain": "combustion", "$.engineLitres": 4.4 }, "expect": { "$.purchaseTax": 80000, "$.vvtMin": 3600, "$.vvtMax": 5400 } }, { "description": "K7 1.0 litre exactly is the lowest band, 60–360", "given": { "$.taxablePrice": 60000, "$.powertrain": "combustion", "$.engineLitres": 1 }, "expect": { "$.vvtMin": 60, "$.vvtMax": 360 } } ] } }