超豪华小汽车消费税政策调整

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced an adjustment to the consumption tax policy for ultra-luxury cars, lowering the threshold for taxation from a retail price of 1.3 million yuan to 900,000 yuan (excluding VAT) [1][2]. Group 1: Tax Policy Changes - The new consumption tax will apply to passenger cars and light commercial vehicles with a retail price of 900,000 yuan and above, including various power types such as pure electric and fuel cell vehicles [1]. - For ultra-luxury cars without cylinder capacity, consumption tax will only be levied at the retail stage [1]. - The new regulations will take effect on July 20, 2025 [1]. Group 2: Impact on Market and Consumption - The adjustment is seen as a timely response to the current sales situation of ultra-luxury cars, aiming to guide reasonable consumption while ensuring stable tax revenue from ultra-luxury car consumption taxes [2]. - The announcement also aims to reduce double taxation in the transaction of second-hand ultra-luxury cars, encouraging their circulation in the market [2].