三部门调整2026-2027年减免车辆购置税新能源汽车产品技术要求

Core Points - The Ministry of Industry and Information Technology, Ministry of Finance, and State Taxation Administration announced new technical requirements for the exemption of vehicle purchase tax for new energy vehicles for 2026-2027 [1][2] Group 1: Technical Requirements for Pure Electric Vehicles - The energy consumption of pure electric passenger vehicles should not exceed the limits specified in the standard GB 36980.1-2025 for corresponding models [2] - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limits will follow the same standard for vehicles with a maximum design total mass of 3500 kg [2] Group 2: Technical Requirements for Plug-in Hybrid Vehicles - Plug-in hybrid vehicles (including range-extended) must have a pure electric driving range of at least 100 kilometers under certain conditions [3] - The fuel consumption in electric mode for vehicles with a curb weight below 2510 kg should be less than 70% of the limits set in GB 19578-2024, while for those above 2510 kg, it should be less than 75% [3] - For plug-in hybrid vehicles, the energy consumption in electric mode should be less than 140% for vehicles with a curb weight below 2510 kg and less than 145% for those above [4] Group 3: Implementation Timeline and Directory - From January 1, 2026, vehicles included in the "Directory of New Energy Vehicles Eligible for Purchase Tax Exemption" must comply with the new requirements [4] - Vehicles that were already in the directory before December 31, 2025, and meet the new technical requirements will automatically transition to the first issue of the 2026 directory [4] - Vehicles that do not meet the requirements will be removed from the directory, but can reapply for inclusion [5]