合规纳税小课堂|购买新能源车常见的税收政策理解误区

Core Viewpoint - The article discusses the updated policies regarding the exemption of vehicle purchase tax for new energy vehicles (NEVs) in China, highlighting the eligibility criteria and the timeline for tax exemptions and reductions [3][4]. Group 1: Tax Exemption Eligibility - Not all new energy vehicles are eligible for tax exemption; they must be listed in the "Catalog of New Energy Vehicles Eligible for Purchase Tax Exemption" published by the Ministry of Industry and Information Technology and the State Taxation Administration [3]. - Eligible vehicle types include pure electric vehicles, plug-in hybrid vehicles (including range-extended), and fuel cell vehicles, which must meet specific technical requirements [3]. Group 2: Tax Exemption Timeline - From January 1, 2024, to December 31, 2025, the purchase of new energy vehicles will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [4]. - From January 1, 2026, to December 31, 2027, the purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4]. Group 3: Sales and Tax Calculation - When selling "battery swap mode" new energy vehicles, the sales of vehicles without batteries and the batteries themselves must be accounted for separately, and invoices must be issued accordingly [5]. - The purchase date for tax exemption is determined by the date on the unified invoice or customs tax payment document, not by the vehicle pickup date or registration date [6]. - For example, if a vehicle is sold for 500,000 yuan (excluding VAT) and the applicable tax exemption limit is 30,000 yuan, the taxable amount would be 20,000 yuan, resulting in a payable vehicle purchase tax of 20,000 - 30,000 = 20,000 yuan [6].