两部门，重磅发布

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced a reduction in the consumption tax threshold for ultra-luxury cars to 900,000 yuan, including new energy vehicles in the tax scope [1][5]. Group 1: Tax Policy Changes - The consumption tax for ultra-luxury cars is now applicable to vehicles with a retail price of 900,000 yuan (excluding VAT) and above, which includes various power types such as pure electric and fuel cell vehicles [5][8]. - Previously, the threshold was set at 1.3 million yuan, indicating a broader range of high-end models will now be subject to consumption tax [5][6]. - The tax rate for ultra-luxury cars remains at 10% at the retail stage, in addition to the existing tax rate at the production (import) stage [5][7]. Group 2: Specific Provisions - For pure electric and fuel cell ultra-luxury cars, consumption tax will only be levied at the retail stage, as these vehicles do not have a cylinder capacity [6][8]. - The sale of second-hand ultra-luxury cars will not incur consumption tax, defined as vehicles sold after registration but before reaching the mandatory scrapping standard [6][9]. - The definition of "retail sales amount" includes all payments related to the car purchase, including additional fees for accessories and services [6][8]. Group 3: Implementation Date - The new regulations will take effect on July 20, 2025 [9][10].