事关车辆购置税减免!三部门,重大调整!
证券时报·2025-10-09 11:52

Core Viewpoint - The announcement by the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration outlines the technical requirements for the exemption of vehicle purchase tax for new energy vehicles (NEVs) from 2026 to 2027, emphasizing the need for compliance with updated standards for electric and hybrid vehicles [1][2][5]. Group 1: Technical Requirements for Pure Electric Vehicles - The energy consumption limit for pure electric passenger vehicles should not exceed the specified limits in the standard GB 36980.1—2025 [2]. - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limit will follow the same standards as those for vehicles weighing 3500 kg or less [2]. Group 2: Technical Requirements for Plug-in Hybrid Vehicles - Plug-in hybrid vehicles must have an equivalent all-electric range of no less than 100 km [3]. - The fuel consumption limit for plug-in hybrid vehicles in electric mode must be less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those above [3]. - The energy consumption limit for plug-in hybrid vehicles in electric mode should be less than 140% for vehicles with a curb weight below 2510 kg and less than 145% for those above [4]. Group 3: Implementation and Compliance - From January 1, 2026, vehicles listed in the "Exemption Directory for Vehicle Purchase Tax on New Energy Vehicles" must comply with the new technical requirements [5]. - Vehicles that were already listed before December 31, 2025, and meet the new requirements will automatically transition to the updated directory [5]. - Non-compliant vehicles will be removed from the directory, but can reapply for inclusion [5].