【涨知识】购买新车，这些车购税申报或优惠问题你清楚吗？

Core Viewpoint - The article discusses the expansion of the vehicle trade-in program in 2025, highlighting the eligibility for subsidies and tax exemptions for consumers who trade in old vehicles for new energy vehicles or certain fuel vehicles. Group 1: Trade-in and Tax Policies - Consumers can enjoy both the trade-in subsidy and vehicle purchase tax exemption when trading in eligible old vehicles for new energy vehicles or fuel vehicles with an engine capacity of 2.0 liters or less [1] - The trade-in subsidy is a one-time fixed amount provided to consumers who scrap qualifying old vehicles and purchase new vehicles listed in the tax exemption catalog [1] Group 2: Documentation and Eligibility - For consumers who obtain partial documentation for vehicle scrapping in one year and complete it in the following year, the subsidies will be calculated based on the year when all required documents are obtained [2] - The required documents include the vehicle scrapping recovery certificate, vehicle cancellation certificate, unified invoice for vehicle sales, and vehicle registration certificate [2] Group 3: Tax Calculation for New Energy Vehicles - The purchase date for tax exemption on new energy vehicles is determined by the date on the unified invoice or customs tax payment document, not the contract date [4] - For "battery swap" mode new energy vehicles, the tax calculation price is based on the price of the vehicle excluding the battery, as indicated on the invoice [5] Group 4: Tax Filing Process - Consumers can file vehicle purchase tax online using electronic invoices that include the "motor vehicle sales unified invoice" label, without needing to provide a printed version unless there are issues with the electronic invoice [6]