重磅消息！财政部调整超豪华小汽车消费税：起征点降至90万，乘联会崔东树：利于引导合理消费【附新能源汽车行业市场分析】

Group 1 - The core viewpoint of the article is the significant adjustment in the consumption tax policy for ultra-luxury cars, lowering the tax threshold from 1.3 million yuan to 900,000 yuan (excluding VAT), which now includes various types of vehicles, including electric and fuel cell cars [2][3] - The adjustment aims to align the tax base with market prices, ensuring tax stability and avoiding "tax leakage," as the previous threshold was disconnected from actual transaction prices [2] - The inclusion of high-end new energy vehicles in the consumption tax policy indicates a shift from being a "policy-supported category" to becoming a "mainstream market participant" [3] Group 2 - The rapid development of China's new energy vehicle industry has positioned it as a significant force in the global automotive industry transformation, with a market penetration rate reaching 31.6% in 2023, up from the previous year [4] - By the first half of 2024, the total number of new energy vehicles in China reached 24.72 million, with 4.397 million newly registered vehicles, accounting for 7.18% of the total vehicle population [7] - As the penetration rate of new energy vehicles surpasses 40%, the timely adjustment of tax policies becomes increasingly important to reflect the changing dynamics of the automotive market [8]