2026年买新能源车恢复征税

Core Viewpoint - The article discusses the upcoming changes in China's vehicle purchase tax policy for new energy vehicles (NEVs), highlighting the end of tax exemptions in 2025 and the introduction of a reduced tax rate for 2026 and 2027 [3]. Tax Policy Changes - 2025 marks the last year for the exemption of vehicle purchase tax for NEVs, with the tax set to resume in 2026 at a reduced rate [3]. - From January 1, 2026, to December 31, 2027, NEVs will be subject to a 50% reduction in vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3][4]. - The current vehicle purchase tax rate is 10%, meaning the effective rate for NEVs will be 5% during this period [3]. Tax Calculation Details - The tax is calculated based on the total price paid by the buyer (excluding VAT), with the maximum tax reduction applicable to vehicles priced at 300,000 yuan or below [4]. - For vehicles priced above 300,000 yuan, the tax will be calculated at 10% of the total price minus the maximum reduction of 15,000 yuan [4]. - An example provided indicates that a 500,000 yuan NEV would incur a tax of 35,000 yuan after applying the reduction [4]. Market Context - The policy aims to prevent high-end luxury NEVs from disproportionately benefiting from tax incentives, as some models exceed 1 million yuan [4]. - The article notes that the NEV market in China has significantly diversified, necessitating a fair distribution of tax benefits [4]. Industry Performance - Data from the China Association of Automobile Manufacturers indicates that from January to July this year, total vehicle production and sales reached 18.235 million and 18.269 million units, respectively, marking year-on-year growth of 12.7% and 12% [5]. - NEV production and sales during the same period reached 8.232 million and 8.22 million units, with year-on-year growth of 39.2% and 38.5%, respectively, accounting for 45% of total new vehicle sales [5].