车企抢占新能源购置税调整“窗口期”

Core Viewpoint - The automotive industry is actively implementing cash subsidy programs to attract orders as the deadline for the half-reduction of the new energy vehicle purchase tax approaches, with various companies offering solutions to mitigate tax impacts for consumers [1][3][4]. Group 1: Company Actions - Deep Blue Automotive has launched a "cross-year delivery purchase tax cash subsidy plan" to support consumers who lock in orders before the end of the year [1]. - NIO introduced a similar "lock order" plan for its new ES8 model, offering a purchase tax difference subsidy coupon for orders locked by December 31, 2023, which can offset up to 15,000 yuan of the vehicle price [3]. - Other companies like Xiaomi, Li Auto, and Zeekr have also rolled out related subsidy programs, with Li Auto providing cash reductions on the final payment to cover tax differences [3][4]. Group 2: Policy Background - The actions of these companies are influenced by a recent announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology, which states that new energy vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from purchase tax, while those purchased between January 1, 2026, and December 31, 2027, will have a 50% tax reduction [4]. - The maximum tax reduction per vehicle during the half-reduction period is capped at 15,000 yuan, with the current purchase tax calculation formula being 10% of the invoice price divided by 1.13 [4]. Group 3: Market Dynamics - The delivery times for vehicles are extending, prompting companies to offer subsidies to ensure consumers are not burdened by increased tax liabilities due to delayed deliveries [5][6]. - The automotive market is entering a peak sales period as companies aim to boost sales before year-end, with a reported 35.4% increase in customer engagement in early October compared to September [7]. - The implementation of policies such as the vehicle trade-in program and the impending expiration of the purchase tax exemption are expected to significantly enhance consumer purchasing intentions [7].