三部门明确2026年起新能源汽车购置税减免技术要求

Core Points - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration have jointly announced a vehicle purchase tax exemption for new energy vehicles from 2026 to 2027 [1][2] - New technical requirements for pure electric passenger vehicles and plug-in hybrid vehicles (including range-extended hybrids) have been established, including specific energy consumption limits [1] Group 1: Technical Requirements for Pure Electric Vehicles - Pure electric passenger vehicles must not exceed the energy consumption limit specified in GB 36980.1—2025 for corresponding models [1] - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limit will follow the same standard as that for 3500 kg vehicles [1] Group 2: Technical Requirements for Plug-in Hybrid Vehicles - Plug-in hybrid vehicles must have an all-electric range of at least 100 km under certain conditions [1] - Fuel consumption limits for plug-in hybrids are set at less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those at or above 2510 kg [1] - Energy consumption limits for plug-in hybrids must be less than 140% for vehicles under 2510 kg and less than 145% for those at or above 2510 kg [1] Group 3: Implementation Timeline - From January 1, 2026, vehicles listed in the "Directory of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" must comply with the new requirements [2] - Vehicles purchased from the directory after its publication will be eligible for the tax exemption policy [2]