【中英文对照版】汽车以旧换新补贴实施细则.docx
汽车以旧换新补贴实施细则DetailedImplementationRulesforSubsidiesforAutomobileTrade-ins制定机关:商务部财政部国家发展和改革委员会(合原国家发展计划WM会、原国室计划委员会)工业和信息化部公安郃生态环境部国军税务总局发文字号:商浒华函2024)75号公布日期:2024.04.24施行日期:2024.04.24效力0阶:部门规范性文件法规夫别:财政年合规定issuingAulhorityMinistr>,ofCoinrnerveMiniStryofFinanceNationalDevelopment&ReformCommission(incl.fornwrStateDevelopmentPlanningCommission)MinistryofIndustry&InfomutionTechnologyMinistryofPublicSecurityMinistryofEcologyandEnvironmentStateTaxationAdministrationDocumentNumber1.etterNo.752024oftheMinis(r)ofCommerceDaleIssued:04-24-2024EfleciiveDale:04-24-20241.evelofAuthority:DepartmentalRegulatoryDoCUmCnISAreaf1.aw:GeneralProvisionsonFinance商务部、财政部等7部门关于印发汽车以旧换新补贴实施细则的通知NoticebytheMinistryofCommerce,theMinistryofFinanceandOtherFiveMinistriesandCommissionsofIssuingtheDetailedImplementationRulesforSubsidiesforAutomobileTrade-ins(商消费函(2024)75号)(1.etterNo.752024oftheMinistryofCommerce)各省、自治区、直辖市及新疆生产建设兵团商务、发展改革、工业和信息化、公安、生态环境、税务主管部门,各省、自治区、直辖市斯政厅(局),新疆生产Thecompetentdepartmentsofcommerce,developmentandreform,industryandinformationtechnology,publicsecurity,ecologyandenvironment,andtaxofallprovinces,autonomousregions,municipalitiesdirectlyundertheCentralGovernment,andXinjiangProductionandConstructionCorps;thefinancedepartments(bureaus)ofallprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernment;theFinancialBureauofXinjiangProductionandConstructionCorps;andtheFinanceandBureauandNaturalResourcesBureauofXinjiangProductionandConstructionCorps;andthelocalregulatorybureausoftheMinistryofFinance:ForthepurposesofimplementingthespiritoftheNoticebytheStateCouncilofIssuingtheActionPlanforPromoting1.arge-scaleEquipmentRenewalandTrade-insofConsumerGoods(No.72024,StateCouncil),andmoreeffectivelyimplementingthepoliciesforsubsidiesforautomobiletrade-insinaccordancewiththerequirementsoftheNoticebytheMinistryofCommerceandOther13MinistriesandCommissionsofIssuingtheActionPlanforPromotingTrade-insofConsumerGoods(No.582024,MOC),theDetailedImplementationRulesforSubsidiesforAutomobileTrade-insareherebyissuedforyourdiligentimplementation.MinistryofCommerceMinistryofFinanceNationalDevelopmentandReformCommissionMinistryofIndustryandInformationTechnology建设兵团财政局,财政部各地监管局:为贯彻落实国务院关于印发推动大规模设备更新和消费品以旧换新行动方案的通知(国发(2024)7号)精神,按照商务部等14部门关于印发推动消费品以旧换新行动方案的通知(商消费发(2024)58号)要求,更好实施汽车以旧换新补贴政策,现将汽车以旧换新补贴实施细则印发给你们,请贯彻执行。商务部财政部国家发展改革委工业和信息化部公安部MinistryofPublicSecurityMinistryofEcologyandEnvironment生态环境部税务总局StateTaxationAdministrationApril24,20242024年4月24日汽车以旧换新补贴实施细则第一章补贴范围和标准第一条自本细则印发之日至2024年12月31日期间,对个人消费者报废国三及以下排放标准燃油乘用车或2018年4月30日前(含当日,下同)注册登记的新能源乘用车,并购买纳入工业和信息化部减免车辆购置税的新能源汽车车型目录的新能源乘用车或2.0升及以下排量燃油乘用车,给予一次性定额补贴。其中,对报废上述两类旧车并购买新能源乘用车的,补贴1万元;对报废国三及以下排放标准燃油乘用车并购买2.0升及以下排量燃油乘用车的,补贴7000兀O笫二条本细则所称乘用车DetailedImplementationRulesforSubsidiesforAutomobileTrade-insChapterIScopeofandStandardsforSubsidiesArticle1DuringtheperiodfromthedateofissuanceoftheseDetailedRulestoDecember31,2024,one-timesubsidieswithquotashallbegiventoindividualconsumerswhoscrapfuelpassengervehiclesoforbelow1.evel3nationalemissionstandardsornew-energypassengervehiclesregisteredbeforeApril30,2018(includingthedate)andpurchasenew-energypassengervehiclesincludedintheCatalogueofModelsofNew-EnergyVehiclesEntitledtoVehicleAcquisitionTaxReductionorExemptionissuedbytheMinistryofIndustryandInformationTechnologyandfuelpassengervehicleswithdisplacementof2.0litersandbelow.Asubsidyof10,000yuanshallbegiventothosewhoscraptheaforesaidtwocategoriesofoldcarsandpurchasenew-energypassengervehicles;andasubsidyof7,000yuanshallbegiventothosewhoscrapfuelpassengervehiclesoforbelow1.evel3nationalemissionstandardsandpurchasefuelpassengervehicleswithdisplacementof2.0litersandbelow.Article2Theterm“passengervehicles"asmentionedintheseDetailedRulesreferstosmallandminiaturepassengervehiclesregisteredwiththepublicsecuritytrafficadministrationdepartment.Fuelpassengervehiclesoforbelow1.evel3nationalemissionstandardsrefertogasolinepassengervehiclesregisteredbeforeJune30,2011,dieselpassengervehiclesregisteredbeforeJune30,2013andpassengervehiclesofotherfueltypes.是指在公安交管部门注册登记的小型、微型载客汽车。国三及以下排放标准燃油乘用车是指在2011年6月30日前注册登记的汽油乘用车、2013年6月30日前注册登记的柴油乘用车和其他燃料类型乘用车。Chapter II Applicationfor,ExaminationandDistributionofSubsidies第二章补贴申报、审核和发放Article3Anindividualconsumerwhointendstoapplyforsubsidyfundsforautomobiletrade-inshall,beforeJanuary10,2025,entertheidentityinformationandthevehicleidentificationcodeofthescrappedvehicle,theoriginalphotoorscanningcopyoftheRecyclingCertificateofaScrappedMotorVehicleandtheMotorVehicleCancellationCertificate,thenewvehicleidentificationcode,theoriginalphotoorscanningcopyoftheUniformMotorvehicleSalesInvoiceandtheMotorVehicleRegistrationCertificate,etc.,andfileasubsidyapplicationwiththeplacewherethesubsidyisaccepted(theplacewheretheUniformMotorVehicleSalesInvoiceisissued),bylogginginthewebsiteoftheNationalAutomobileCirculationInformationManagementSystemortheminiprogramof"automobiletrade-in"(hereinafterreferredtoasthe"automobiletrade-inplatform").第三条拟申请汽车以旧换新补贴资金的个人消费者,应于2025年1月10日前,通过登录全国汽车流通信息管理系统网站或“汽车以旧换新”小程序(以下简称汽车以旧换新平台),填报个人身份信息,报废汽车的车辆识别代号、报废机动车回收证明和机动车注销证明原件照片或扫描件,新车的车辆识别代号、机动车销售统一发票和机动车登记证书原件照片或扫描件等,向补贴受理地(即机动车销售统一发票开具地)提交补贴申请。上述报废机动车回收证明机动车注销证明机动车销售统一发票机动车登记证书,应于本细则印发之日至TheaforesaidRecyclingCertificateofaScrappedMotorVehicle,MotorVehicleCancellationCertificate,UniformMotorvehicleSalesInvoiceandMotorVehicleRegistration2024年12月31日期间取得。其中,报废机动车回收证明应由有资质的报废机动车回收拆解企业开具。CertificateshallbeobtainedfromthedateofissuanceoftheseDetailedRulesandDecember31,2024.TheRecyclingCertificateofaScrappedMotorVehicleshallbeissuedbyaqualifiedscrappedmotorvehiclerecyclinganddismantlingenterprise.第四条各地商务主管部门收到申请材料后,会同财政、公安、工业和信息化等部门按照职能职责进行审核,通过汽车以旧换新平台反馈审核结果。商务部、公安部、工业和信息化部等部门提供报废机动车回收和注销、新车注册登记、新能源新车车型等信息核查比对服务,支持地方高效开展审核工作。Article4Afterreceivingtheapplicationmaterials,thelocalcompetentcommercedepartmentsshall,inconjunctionwiththefinance,publicsecurity,industryandinformationtechnologyandotherdepartments,andinaccordancewiththefunctionsandresponsibilities,conductreviewandfeedbackthereviewresultsthroughtheautomobiletrade-inplatform.TheMinistryofCommerce,theMinistryofPublicSecurity,theMinistryofIndustryandInformationTechnologyandotherministriesandcommissionsshallprovideinformationverificationandcomparisonservicessuchasrecyclingandcancellationofscrappedvehicles,registrationofnewvehicles,andnew-energynewvehiclemodels,andsupportlocalauthoritiesincarryingoutefficientreview.申请人提交的信息真实完整,符合本细则要求的,予以审核通过。申请人提交的信息不完整或不清晰无法辨识的,受理地将补正信息要求告知申请人,申请人按要求在本细则明确的申请截止日期前通过原渠道补正有关信思。WheretheinformationsubmittedbyanapplicantisauthenticandcompleteandsatisfiestherequirementsoftheseDetailedRules,thereviewshallbepassed.Wheretheinformationsubmittedbyanapplicantisincompleteorunclearandcannotbeidentified,theplaceofacceptanceshallnotifytheapplicantoftherequirementsforsupplementingandcorrectinginformation,andtheapplicantshallsupplementandcorrecttherelevantinformationthroughtheoriginalchannelbeforetheapplicationdeadlinespecifiedintheseDetailedRulesasrequired.笫五条各地商务主管部门及时汇总符合补贴条件的申请人信息,确定补贴金额,并向财政部门提出资金申请。各地财政部门根据商务主管部门提出的资金安排建议,经财政部地方监管局审核同意后,按程序将补贴资金拨付至申请人提供的银行账户。Article5Alllocalcompetentcommercedepartmentsshallcollecttheinformationonapplicantseligibleforsubsidiesinatimelymanner,determinetheamountofsubsidies,andsubmitanapplicationforfundswiththefinancedepartment.Alllocalfinancedepartmentsshall,undertheprocedures,allocatesubsidyfundstobankaccountsprovidedbyapplicantswithapprovalofthelocalregulatorybureauoftheMinistryofFinanceaccordingtotheproposalsonthefundingarrangementputforwardbythecompetentcommercedepartments.第三章补贴费金管理Chapter III ManagementofSubsidyFunds第六条汽车以旧换新补贴资金由中央财政和地方财政总体按6:4比例共担,并分地区确定具体分担比例。其中,对东部省份按5:5比例分担,对中部省份按6:4比例分担,对西部省份按7:3比例分担。地方负担的部分,由省级财政部门牵头负责落实到位。Article6Thesubsidyfundsforautomobiletrade-insshallbesharedbythecentralfinanceandlocalfinanceinarat100f6:4,andthespecificsharingratioshallbedeterminedbyregion.Thesharingratiosfortheeasternprovinces,centralprovinces,andwesternprovincesshallberespectively5:5,6:4,and7:3.Theprovincialfinancedepartmentsshalltaketheleadinbeingresponsibleforallocatingthefundstobeassumedbythelocalgovernment.笫七条根据2023年底各地国三及以下排放标准燃油乘用车保有量等情况,财政部向各省份预拨70%补助资金,用于支持地方启动相关工作。政策实施期间,中央和地方根据前述单车补贴标准,对符合条件的汽车报废更新车辆按既定分担比例进行补贴,各地与消费者进行据实结算。Article7Accordingtotheretainnumberoffuelpassengervehiclesoforbelow1.evel3nationalemissionstandardsattheendof2023,theMinistryofFinanceshallallocate70%ofsubsidyfundstoallprovincesinadvancetosupportlocalitiesinlaunchingtherelevantwork.Duringtheperiodofimplementingthepolicy,thecentralandlocalgovernmentsshall,accordingtotheaforesaidsubsidystandardsforsingleautomobiles,grantsubsidiestoeligiblescrappedandnewvehiclesaccordingtothedeterminedsharingratio,andsettlewithconsumersaccordingtothefacts.笫八条政策实施期结束后,按照“多退少补”的原则,中央与地方再进行清算。各省级商务主管部门、财政部门于2025年2月10日前将补贴资金发放情况报送商务部、财政部,商务部对各地上报的补贴资金发放情况进行汇总审核,提出各省份补助资金清算建议报财政部。财政部根据商务部提出的建议下达预算。Article8Aftertheendoftheimplementationperiodofthepolicy,thecentralandlocalgovernmentsshallconductliquidationundertheprincipleof"refundforanyoverpaymentorsupplementalpaymentforanydeficiency."TheprovincialcompetentcommercedepartmentsandthefinancedepartmentsshallsubmittheinformationonthegrantingofsubsidyfundstotheMinistryofCommerceandtheMinistryofFinancebeforeFebruary10,2025,andtheMinistryofCommerceshallsummarizeandreviewthesubsidyfundgrantingsituationreportedbyalllocalities,andputforwardproposalsfortheliquidationofsubsidyfundsofallprovincestotheMinistryofFinance.TheMinistryofFinanceshallallocatebudgetaccordingtotheadviceoftheMinistryofCommerce.第四章监督管理Chapter IV SupervisionandAdministration第九条商务部、财政部会同公安部、工业和信息化部、税务总局等部门按职责分工指导地方相关部门对汽车以旧换新资金补贴工作实施监督管理。Article9TheMinistryofCommerceandtheMinistryofFinanceshall,inconjunctionwiththeMinistryofPublicSecurity,theMinistryofIndustryandInformationTechnology,theStateTaxationAdministrationandotherministriesandcommissions,andaccordingtothedivisionofduties,guidetherelevantlocaldepartmentstoimplementsupervisionandadministrationofthesubsidiesforautomobiletrade-ins.第十条各地商务主管部门负责对补贴资金审核进行监管,各地财政部门负责对补贴资金拨付进行监管,财政部适时组织财Article 10 Alllocalcompetentcommercedepartmentsshallberesponsibleforthesupervisionandadministrationofthereviewofsubsidyfunds,alllocalfinancedepartmentsshallberesponsibleforthesupervisionand政部各地监管局对补贴资金申报、使用等情况开展核查,各地公安、工业和信息化、税务等部门按职责做好旧车注销登记、新车注册登记、机动车销售统一发票管理和信息统计上报等相关工作,确保资金安全、发放及时,落实好补贴政策。administrationoftheallocationofsubsidyfunds,theMinistryofFinanceshallorganizethelocalregulatorybureausoftheMinistryofFinancetoverifythedeclarationanduseofsubsidyfundsinatimelymanner,andalllocalpublicsecurity,industryandinformationtechnology,taxationandotherdepartmentsshall,accordingtotheirduties,effectivelycompletetherelevantworksuchasderegistrationofoldautomobiles,registrationofnewautomobiles,uniforminvoicemanagementofsaleofmotorvehicles,andstatisticalreportingofinformation,toensurethatthefundsaresafeandgrantedinatimelymannerandthesubsidypoliciesareeffectivelyimplemented.各地不得要求将报废汽车交售给指定企业,不得另行设定具有地域性、技术产品指向性的补贴目录或企业名单。Alllocalitiesshallnotrequiredeliveryandsaleofscrappedvehiclestodesignatedenterprises,orseparatelysetupasubsidycatalogueorenterpriselistwithregionalandtechnicalproductorientation.笫十一条各地设立汽车以旧换新电话咨询热线,及时回应公众诉求,接受社会监督。对发现存在利用不正当手段(包括伪造、变造相关材料虚假交易、串通他人提供虚假信息等)骗取补贴资金等违法行为的,各地有关部门依法依规严肃处理。Article 11 Alllocalitiesshallsetuptelephoneconsultationhotlinesforautomobiletrade-instorespondtopublicdemandsinatimelymannerandacceptsocialsupervision.Whereillegalactssuchasdefraudingofsubsidyfundsbyimpropermeans(includingforgery,falsificationofrelevantmaterials,falsetrading,colludingwithothersinprovidingfalseinformation,etc.)arefound,allrelevantlocaldepartmentsshallseriouslyhandlethemaccordingtothelawandregulations.笫十二条对买卖、伪造、变造报废机动车回收证明,拼装车以及将回收的报废车辆上路行驶或流向社会的,有关部门依据国务院令第715号(报废Article 12 Thosewhobuy,sell,forgeoraltertheRecyclingCertificateofaScrappedMotorVehicle,assemblevehiclesanddrivetherecoveredscrappedvehiclesontheroadormakethemflowtothesociety,therelevant机动车回收管理办法)进行处理。departmentsshallpunishtheminaccordancewithOrderNo.715oftheStateCouncil(MeasuresfortheAdministrationofRecyclingofScrappedMotorVehicles).笫十三条对挪用、骗取补贴资金的单位和个人,有关部门依据国务院令第427号(财政违法行为处罚处分条例)及其他有关法规进行处理。Article 13 TherelevantdepartmentsshallpunishtheentitiesandindividualsthatmisappropriateordefraudsubsidyfundsinaccordancewiththeOrderNo.427oftheStateCouncil(RegulationonthePunishmentforFinancialViolations)andotherrelevantregulations.第五章附则ChapterVSupplementaryProvisions第十四条本细则自发布之日起执行。各省级商务主管部门、财政部门可根据本细则并结合本地区实际情况制定汽车以旧换新具体实施细则。Article 14 TheseDetailedRulesshallcomeintoforceonthedateofissuance.Allprovincialcompetentcommercedepartmentsandfinancedepartmentsmay,inaccordancewiththeseDetailedRulesandinlightofthelocalactualcircumstances,developspecificdetailedimplementationrulesfortheautomobiletrade-ins.笫十五条本细则由商务部、财政部会同有关部门负责解释。Article 15 TheMinistryofCommerceandtheMinistryofFinanceshallberesponsibleforinterpretingtheseDetailedRulesinconjunctionwithrelevantdepartments.