两部门：调整超豪华小汽车消费税政策

Core Viewpoint - The Ministry of Finance has announced adjustments to the consumption tax policy for ultra-luxury automobiles to guide reasonable consumption, effective from July 20, 2025 [1][3]. Group 1: Tax Policy Adjustments - The scope of ultra-luxury automobiles subject to consumption tax is adjusted to include passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, regardless of the power type [1]. - For pure electric and fuel cell ultra-luxury automobiles, consumption tax will only be levied at the retail stage, as they do not have cylinder capacity [2]. - No consumption tax will be levied on the sale of second-hand ultra-luxury automobiles, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [2]. Group 2: Tax Calculation and Implementation - The retail sales amount for ultra-luxury automobiles includes all payments and additional fees related to the purchase, such as those for accessories and services [2]. - The new regulations will come into effect on July 20, 2025 [3].