2026年买新能源车恢复征税，车购税至少缴5%

Core Viewpoint - China will resume the vehicle purchase tax on new energy vehicles (NEVs) starting in 2026, with a tax reduction cap of 15,000 yuan per vehicle, despite the tax rate being halved to 5% for the next two years [1][2]. Group 1: Tax Policy Changes - The vehicle purchase tax exemption for NEVs, which has been in place since 2014, will end in 2025, and from 2026 to 2027, a 50% tax reduction will apply [1]. - The current vehicle purchase tax rate is 10%, and the new effective rate for NEVs will be 5% due to the halved tax policy [1]. - A maximum tax reduction of 15,000 yuan per vehicle is set to prevent high-end luxury NEVs from excessively utilizing tax benefits [2]. Group 2: Market Impact - The vehicle purchase tax is calculated based on the total price paid by the buyer, excluding VAT, with a 30,000 yuan threshold for the maximum tax reduction [2]. - In the first seven months of this year, China's total automobile production and sales reached 18.235 million and 18.269 million units, respectively, marking a year-on-year growth of 12.7% and 12% [3]. - NEVs accounted for 8.232 million units in production and 8.22 million units in sales, with year-on-year growth rates of 39.2% and 38.5%, representing 45% of total new car sales [3].