Group 1 - The core viewpoint emphasizes the strategic importance of developing the new energy vehicle (NEV) industry to promote energy-saving and low-carbon transformation in China's transportation sector [4] - The government has introduced tax incentives for NEV purchases, including exemption from vehicle purchase tax for vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [4] - For NEVs purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4] Group 2 - Pure electric passenger vehicles and fuel cell passenger vehicles are exempt from vehicle and vessel tax, while other types of NEVs, including pure electric commercial vehicles and plug-in hybrid vehicles, also enjoy tax exemptions [4] - Only vehicles listed in the joint directory published by the Ministry of Industry and Information Technology and the State Taxation Administration are eligible for these tax benefits [4] Group 3 - Taxpayers must declare and pay vehicle purchase tax within 60 days from the date of vehicle acquisition [10] - Taxpayers are required to pay the vehicle purchase tax before registering the vehicle with the traffic management department [11] - If the declared taxable price of the vehicle is significantly low without justification, the tax authority may adjust the taxable amount based on market average prices [13]
税费政策热点问答——购置车辆篇
蓝色柳林财税室·2025-08-24 08:58