重磅！财政部、税务总局发布

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a reduction in the consumption tax threshold for ultra-luxury cars from a retail price of 1.3 million yuan to 900,000 yuan, effective from July 20, 2025 [1][3]. Group 1: Tax Policy Changes - The new policy classifies ultra-luxury cars based on their power types, with pure electric and fuel cell vehicles being taxed only at the retail stage, while those with cylinder capacity will continue to be taxed at both production (import) and retail stages [1][4]. - The consumption tax rate for ultra-luxury cars with cylinder capacity remains at 10% at the retail stage, while pure electric and fuel cell vehicles will also be taxed at this rate [4]. Group 2: Historical Context - Since 2016, ultra-luxury cars have been subject to additional consumption tax, defined as passenger cars and light commercial vehicles with a retail price of 1.3 million yuan or more [3]. - The current tax structure includes three categories: passenger cars, light commercial vehicles, and ultra-luxury cars, with varying tax rates based on cylinder capacity [3].