In order to strengthen the management of the use of local funds for vehicle purchase tax income, the Ministry of Finance recently issued the Interim Measures for the Administration of Local Funds for Vehicle Purchase Tax Revenue (hereinafter referred to as the “Measuresâ€). The "Measures" pointed out that the vehicle purchase tax income subsidies local funds may not be used to balance the public budget. Rotary Packing Machine For Granule
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The scope of expenditure for vehicle purchase tax includes ten aspects: key transportation projects, general road construction projects, disaster recovery and reconstruction projects in ordinary provinces, highway disaster repair and maintenance projects, rural old ferry retirement renewal projects, and transportation. Energy-saving and emission reduction projects, highway sling transport pilot projects, inland waterway emergency rushing projects, old car scrapping renewal projects, and other expenses approved by the State Council for transportation.
Among them, the project management of vehicle purchase tax funds is mainly based on the competent transportation department (the project management for the retirement of old cars is mainly based on the competent department of commerce), and the fund management is mainly based on the financial department.
The "Measures" also gives a specific amount of money for the expenditure items of various types of car purchase tax funds. Specifically, the annual total scale of the funds for the restoration and reconstruction of ordinary national highways and provincial highways shall not exceed 10 billion yuan in principle; the expenditures for road disaster damage repair and maintenance projects shall be subsidized in batches according to each type of road disaster damage, and the maximum shall not exceed 10 million yuan, the minimum is not less than 4 million yuan; the newly-created rural ferry boat single-ship award fund does not exceed 150,000 yuan in principle; the energy-saving emission reduction can quantify the project, according to the annual energy-saving amount, the standard coal per ton does not exceed 600 yuan or According to the annual replacement fuel amount, the standard fuel of the substitute fuel shall not be awarded more than 2,000 yuan per ton. 
·The car purchase tax cannot be used to balance the public budget