SHANGHAI, China — China is raising the sales tax on large vehicles to as high as 40 percent, while drastically cutting taxes on small cars, in its latest attempt to slash energy use and reduce exhaust emissions.

Starting September 1, the sales tax for passenger cars with engine capacities between 3.0 and 4.0 liters will rise to 25 percent from 15 percent. The rate for cars powered by engines of more than 4.0 liters will double to 40 percent, the Ministry of Finance said Wednesday.

The rates for cars with engines that are 1.0 liter or less would fall from 3 percent to 1 percent, a ministry statement said. The rates for vehicles powered by other engine capacities will remain unchanged, ranging from 3 percent to 12 percent.

Analysts said the tax adjustment is aimed at restraining the production and purchase of big-engine vehicles and spurring the demand for small cars.

'The policy will have a positive impact on boosting the sales of our small vehicles,' said Zhang Jiagan, assistant chairman at Zhejiang Geely, which just launched the 1.0-liter Free Cruiser sedan.

The small-car sector has suffered in China as big cars have become status symbols in an increasingly affluent society.

Sales of cars with engines of less than 1.0 liter fell 31 percent to 251,700 last year, according to the China Association of Auto Manufacturers. The market share of vehicles with engine capacities below 1.0 liter dropped from 6.5 percent to 3.1 percent last year.