新能源汽车购置税新政施行前后申报优惠享无缝衔接

Core Viewpoint - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration have announced a new policy for the reduction of vehicle purchase tax on new energy vehicles (NEVs) from January 1, 2026, to December 31, 2027, which includes both tax reduction and technical requirements adjustments for NEVs [1][2] Group 1: Tax Reduction Policy - From January 1, 2026, the vehicle purchase tax for NEVs will be halved, with a maximum tax exemption limit of 15,000 yuan for passenger vehicles to prevent luxury models from monopolizing resources [2] - For a model priced at 100,000 yuan, the tax exemption in 2025 will be 10,000 yuan, and in 2026, it will be reduced to 5,000 yuan, still allowing for a 5,000 yuan benefit [2] Group 2: Technical Requirements - Starting January 1, 2026, NEVs included in the "Catalog of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" must meet the newly announced technical requirements [2] - Models that were included in the catalog before December 31, 2025, and meet the new technical requirements will automatically transition to the first period of the 2026 catalog, while those that do not meet the requirements will be removed from the catalog [2] Group 3: Market Performance - In Shandong province, from January to September 2025, the purchase volume of new energy passenger vehicles reached 743,000 units, representing a year-on-year growth of 31.1%, with a penetration rate exceeding 52.7% [2] - Models priced at 100,000 yuan and below accounted for 56.5% of the purchases, showing a growth of 60.3%, indicating that these models are becoming the dominant choice among consumers [2]