三部门公告明确2026—2027年新能源汽车产品购置税减免技术要求

Core Points - The announcement from the Ministry of Industry and Information Technology, Ministry of Finance, and State Taxation Administration clarifies the technical requirements for new energy vehicles (NEVs) eligible for vehicle purchase tax exemptions during the 2026-2027 period [1] - The policy specifies that from January 1, 2026, only NEVs listed in the "Directory of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" must meet the new technical requirements to qualify for tax benefits [1] Summary by Sections Electric Passenger Vehicles - The energy consumption limit for pure electric passenger vehicles must not exceed the specified limits in the standard GB 36980.1-2025 [2] - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limit will follow the same standard for vehicles weighing 3500 kg [2] Plug-in Hybrid Electric Vehicles - Plug-in hybrid vehicles must have an equivalent all-electric range of no less than 100 km [3] - The fuel consumption limit for plug-in hybrids in electric mode must be less than 70% for vehicles weighing under 2510 kg and less than 75% for those weighing 2510 kg and above, compared to the limits in GB 19578-2024 [3] - For plug-in hybrids, the energy consumption limit in electric mode must be less than 140% for vehicles under 2510 kg and less than 145% for those above [4] Additional Requirements - Other technical requirements will continue to follow the previous announcement regarding tax exemption for NEVs [4] - Vehicles listed in the directory before December 31, 2025, must comply with the new technical requirements to remain eligible for tax exemptions starting January 1, 2026 [4] - Vehicles that do not meet the requirements can reapply for inclusion in the directory [4] Tax Exemption Implementation - From January 1, 2026, vehicles listed in the directory can enjoy the vehicle purchase tax exemption as per the regulations [5] - Tax authorities will process tax reduction procedures based on the directory and necessary documentation [5]