2026年买新能源车恢复征税

Core Viewpoint - The exemption of vehicle purchase tax for new energy vehicles (NEVs) in China will end in 2025, with a new policy allowing a 50% reduction in tax for purchases made between January 1, 2026, and December 31, 2027 [1][2] Group 1: Tax Policy Changes - The vehicle purchase tax for NEVs will be halved starting in 2026, with a maximum tax reduction of 15,000 yuan per vehicle [1][2] - The current tax rate is 10%, meaning the effective tax rate for NEVs will be 5% under the new policy [1] - The policy aims to prevent high-end luxury NEVs from excessively utilizing tax benefits, reflecting a focus on fairness in tax resource allocation [2] Group 2: Market Impact - 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 year-on-year growth of 12.7% and 12% [3] - NEVs accounted for 8.232 million units produced and 8.22 million units sold, with year-on-year growth of 39.2% and 38.5%, representing 45% of total new car sales [3]