电子税务局之代理通道相关提示提醒处理方式操作方法

Core Viewpoint - The article discusses the changes in the vehicle purchase tax policy for new energy vehicles (NEVs) in China, highlighting the transition from tax exemption to reduced tax rates starting January 1, 2026, and the adjustments in technical requirements for eligible vehicles [10][12]. Group 1: Tax Policy Changes - From January 1, 2024, to December 31, 2025, NEVs will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle for passenger cars [12]. - From January 1, 2026, to December 31, 2027, NEVs will have a reduced vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle for passenger cars [12]. Group 2: Eligibility Criteria - Vehicles purchased before December 31, 2025, must be listed in the "Catalog of NEVs Eligible for Vehicle Purchase Tax Exemption" and meet the technical requirements specified in the announcement for 2026-2027 to qualify for tax exemptions [14]. - The purchase date for tax exemption is determined by the date on the unified invoice or customs tax payment document [13]. Group 3: Technical Requirements - NEVs must comply with the technical requirements outlined in the announcement regarding the 2026-2027 vehicle purchase tax exemption to remain eligible for the tax benefits [14][16].