中国的汽车工业一直在变化中发展，其产业政策亦是如此。根据最新颁布的《构成整车特征的汽车零部件进口管理办法》（海关总署、国家发展和改革委员会、财政部、商务部令第125号 ），进口构成整车特征的汽车产品的关税将比其他配件高出许多。这对许多与中国有汽车贸易来往的国家，企业无疑会产生很大影响。本报告结合政策原本对可能产生进行了的深入剖析。

Ernst & Young --- China's automotive industry is in a constant state of change, including the rules issued by the Chinese Government to regulate the industry. Decree No. 125 is the latest in this series of regulatory reforms. Based on the letter of the law, the Decree has the potential to revolutionize the way auto manufacturers operate in China and could significantly increase the amount of taxes assessed on imported components.

In China, the duty rate for imported automotive products constituting the essential character of a "Complete Vehicle" is significantly higher than the component rate.

Main contents:

·Sea of Change to Hit Auto Companies in China

·Decree No.125 – Importation of Components Constituting a Complete Vehicle

·Practical Implications

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