财政部扩大超豪华小汽车征税范围，新能源车纳入

Core Viewpoint - The Chinese government has expanded the consumption tax on super luxury cars, lowering the price threshold from 1.3 million yuan to 900,000 yuan, and including new energy vehicles in the tax scope to further regulate high consumption [1][2]. Group 1: Tax Policy Changes - The new tax policy will apply to passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, effective from July 20, 2025 [1]. - The previous threshold for super luxury cars was set at 1.3 million yuan, and the new policy now includes various power types, such as pure electric and fuel cell vehicles [1][2]. - The adjustment aims to guide reasonable consumption and increase fiscal revenue [2]. Group 2: Taxation Details - The consumption tax on super luxury cars will be an additional 10% at the retail stage, while pure electric and fuel cell vehicles will only be taxed at the retail stage, maintaining the current exemption from production stage taxation [2]. - The definition of the selling price for super luxury cars now includes all related fees charged to the buyer, making previous tax avoidance strategies more difficult [2]. - There will be no consumption tax on the sale of second-hand super luxury cars, defined as vehicles sold before reaching the mandatory scrapping standard [2].