与个人相关的车辆“以旧换新”税收知识，您get了吗？

Tax Implications of Vehicle Trade-in - The sale of a used vehicle by an individual is exempt from value-added tax (VAT) according to the Interim Regulations on Value-Added Tax of the People's Republic of China [3] - The income from the transfer of property is calculated as the income from the transfer minus the original value and reasonable expenses, resulting in zero taxable income if the sale price is lower than the original value [4] - Personal contracts for the sale of movable property are not subject to stamp duty [5] New Energy Vehicle Tax Policies - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [6][8] - For new energy vehicles purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved [6] - The taxable amount for vehicle purchase tax is calculated as the sale price multiplied by the tax rate (10%), and if it does not exceed the exemption limit, no tax is due [8] Vehicle and Vessel Tax Exemptions - New energy vehicles, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles, are exempt from vehicle and vessel tax [13] - To qualify for tax exemptions, vehicles must meet specific technical standards set by relevant authorities [13]