财政部、税务总局：调整超豪华小汽车消费税政策

Core Viewpoint - The article discusses the adjustment of the consumption tax policy for ultra-luxury automobiles, effective from July 20, 2025, which includes changes in the tax scope and exemptions for second-hand vehicles [1][3]. Summary by Sections Tax Scope Adjustment - The consumption tax for ultra-luxury automobiles is now applicable to passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, regardless of the type of powertrain, including pure electric and fuel cell vehicles [1][2]. Taxation on Second-hand Vehicles - There will be no consumption tax 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]. Implementation Date - The new regulations regarding the consumption tax will take effect on July 20, 2025 [3].