两部门：调整超豪华小汽车消费税政策

Core Points - The announcement adjusts the consumption tax policy for ultra-luxury cars, effective from July 20, 2025, to guide reasonable consumption [1][2][4] - The definition of ultra-luxury cars is updated to include passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, covering various power types including electric and fuel cell vehicles [1][2] - No consumption tax will be levied on the sale of second-hand ultra-luxury cars, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [1][2] Summary by Sections - Adjustment of Tax Scope: The scope of ultra-luxury cars subject to consumption tax is revised to include vehicles priced at 900,000 yuan and above, with specific provisions for electric and fuel cell vehicles [1] - Second-hand Vehicle Tax Exemption: The policy states that second-hand ultra-luxury cars will not incur consumption tax, promoting the trade of pre-owned luxury vehicles [1] - Retail Sales Definition: The retail sales amount for tax purposes includes all payments related to the car purchase, encompassing additional fees for accessories and services [1]