重磅！财政部、税务总局发布！

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a reduction in the consumption tax threshold for ultra-luxury cars from a retail price of 1.3 million yuan to 900,000 yuan, effective from July 20, 2025, to guide reasonable consumption [1][4]. Group 1: Tax Policy Changes - The new policy distinguishes between different types of ultra-luxury cars based on their power types, with pure electric and fuel cell vehicles having no cylinder capacity only subject to consumption tax at the retail stage [1][2]. - Ultra-luxury cars with cylinder capacity will continue to be taxed at both the production (import) and retail stages, maintaining the existing tax rates [7]. - The consumption tax rate for pure electric and fuel cell ultra-luxury cars will be set at 10% at the retail stage [6]. Group 2: Second-Hand Vehicle Taxation - The announcement specifies that no consumption tax will be levied on the sale of second-hand ultra-luxury cars [3]. Group 3: Historical Context - Since 2016, the consumption tax for ultra-luxury cars has been implemented to promote reasonable consumption and energy conservation, with the previous threshold set at 1.3 million yuan [4].