三部门调整2026年—2027年减免车辆购置税新能源汽车产品技术要求

Core Viewpoint - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration have jointly announced adjustments to the technical requirements for the exemption of vehicle purchase tax for new energy vehicles from 2026 to 2027, focusing on electric and hybrid vehicles [1][2] Group 1: Technical Requirements for Electric Vehicles - Pure electric passenger vehicles must have an energy consumption per 100 kilometers that does not exceed the limits specified in the "Energy Consumption Limits for Electric Vehicles Part 1: Passenger Vehicles" [1] - Plug-in hybrid (including range-extended) passenger vehicles must meet specific requirements, including a pure electric range of at least 100 kilometers under certain conditions [1] - For vehicles with a curb weight below 2510 kg, the fuel consumption in electric mode must be less than 70% of the limits set in the "Passenger Vehicle Fuel Consumption Limits" [1] - For vehicles with a curb weight of 2510 kg and above, the fuel consumption must be less than 75% of the specified limits [1] - The energy consumption in electric mode for vehicles below 2510 kg must be less than 140% of the limits, while for those above 2510 kg, it must be less than 145% [1] Group 2: Tax Exemption Policy - Starting 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] - From January 1, 2026, and onwards, vehicles purchased that are included in the tax exemption directory will be eligible for the vehicle purchase tax exemption policy as per the regulations [2]