事关车辆购置税减免！三部门，重大调整！

Core Points - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration announced adjustments to the technical requirements for the exemption of vehicle purchase tax for new energy vehicles from 2026 to 2027 [1] Group 1: Technical Requirements for Pure Electric Vehicles - The energy consumption per 100 kilometers for pure electric passenger vehicles must not exceed the limits specified in GB 36980.1-2025 [2] - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limits will refer to those for vehicles with a maximum design total mass of 3500 kg in GB 36980.1-2025 [2] Group 2: Technical Requirements for Plug-in Hybrid Vehicles - Plug-in hybrid vehicles (including range-extended) must have an electric driving range of no less than 100 kilometers under conditional equivalent all-electric range [3] - The fuel consumption in electric mode for plug-in hybrid vehicles must be less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those above 2510 kg, compared to the limits in GB 19578-2024 [3] - For plug-in hybrid vehicles, the energy consumption in electric mode must be less than 140% for vehicles with a curb weight below 2510 kg and less than 145% for those above 2510 kg, compared to the limits in GB 36980.1-2025 [4] Group 3: Implementation Timeline and Directory - From January 1, 2026, vehicles listed in the "Directory of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" must comply with the new technical requirements [5] - Vehicles listed before December 31, 2025, that meet the new requirements will automatically transition to the first issue of the 2026 directory; non-compliant vehicles will be removed [4][5] - Vehicles that do not meet the requirements and wish to be included in the 2026 directory must complete their application by December 12, 2025 [4]