最新！豪车消费税范围调整

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 [1][7]. Tax Policy Changes - The new policy distinguishes between different types of ultra-luxury cars based on their powertrain: pure electric and fuel cell vehicles without cylinder capacity will only incur consumption tax at the retail stage, while those with cylinder capacity will be taxed at both production (import) and retail stages [2][3][10]. - The consumption tax rate for pure electric and fuel cell ultra-luxury cars will be lower than that for traditional ultra-luxury cars with cylinder capacity [3]. Taxation Structure - The consumption tax for ultra-luxury cars will continue to be levied based on cylinder capacity, with rates ranging from 1% to 40% for passenger cars and a flat rate of 5% for light commercial vehicles [4][5]. - The revised tax rate table will categorize vehicles into three types: passenger cars, light commercial vehicles, and ultra-luxury cars, with the latter being taxed at a 10% rate at the retail stage [8][9]. Historical Context - Since 2016, the government has aimed to guide reasonable consumption and promote energy conservation by imposing a consumption tax on ultra-luxury cars priced at 1.3 million yuan and above [5][6].