三部门发文明确2026—2027年减免车辆购置税新能源汽车产品技术要求
蓝色柳林财税室·2025-10-11 11:48

Core Viewpoint - The announcement outlines the technical requirements for the exemption of vehicle purchase tax for new energy vehicles (NEVs) in China for the years 2026-2027, emphasizing the need for compliance with updated energy consumption standards and performance metrics for different types of vehicles [1][3]. Group 1: Technical Requirements for Pure Electric Vehicles - The energy consumption for pure electric passenger vehicles must not exceed the limits set in the standard GB 36980.1-2025 for corresponding models [1]. - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limits will follow the same standards applicable to 3500 kg vehicles [1]. 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 [2]. - The fuel consumption in electric mode must be less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those at or above 2510 kg, compared to the limits in GB 19578-2024 [2]. - The energy consumption in electric mode must be less than 140% for vehicles below 2510 kg and less than 145% for those at or above 2510 kg, in accordance with GB 36980.1-2025 [2]. Group 3: Compliance and Directory Updates - From January 1, 2026, vehicles included in the "Directory of New Energy Vehicles Eligible for Tax Exemption" must meet the new technical requirements [3]. - Vehicles that were included in the directory before December 31, 2025, and comply with the new requirements will automatically transition to the 2026 directory, while non-compliant vehicles will be removed [3]. - Vehicles that do not meet the requirements but wish to be included in the 2026 directory must complete their application by December 12, 2025 [3].