2026年度城乡居民医保缴费热点问答:之前注册电子税务局的手机换了,现在收不到验证码怎么办?操作方法
蓝色柳林财税室·2025-11-10 09:04

Core Viewpoint - The article discusses the adjustments to the vehicle and vessel tax exemption policies for energy-saving and new energy vehicles, which will take effect on January 1, 2026, to align with technological advancements in the industry [9][11]. Policy Background - The adjustments are made to adapt to the development of energy-saving and new energy vehicle industries and to incorporate new standards such as the "Passenger Car Fuel Consumption Limits" (GB 19578—2024) and "Light Commercial Vehicle Fuel Consumption Limits and Evaluation Indicators" (GB 20997—2024) [11]. Vehicle Model Scope - The new policy will affect various types of vehicles, including energy-saving and new energy passenger cars and commercial vehicles [13]. Transition from Old to New Policy - Vehicles purchased before January 1, 2026, that have already applied for tax exemptions will continue to enjoy benefits under the old policy [15]. - From January 1, 2026, new applications for tax exemptions must comply with the new requirements and be listed in the updated directory of eligible vehicles [15]. Handling of Old Directory Models - The old directory models will be phased out, but those that meet the new requirements will automatically transition to the new directory without additional action required from vehicle manufacturers [16]. - If old directory models do not meet the new standards, manufacturers must rectify and reapply before January 1, 2026, to continue enjoying tax benefits [16]. Tax Filing Practices - Insurance institutions will collect and remit the vehicle and vessel tax based on the discounted amount during the mandatory traffic accident liability insurance process, eliminating the need for additional applications [18]. - For self-filing, taxpayers can use electronic tax services or tax service halls to submit relevant proof of eligibility for tax exemptions [19]. Important Reminders - Vehicles purchased before the new directory announcement that are listed in the old directory will continue to enjoy tax exemptions regardless of transfer [21]. - It is advisable for consumers planning to purchase vehicles in 2026 to verify if the vehicle is included in the new directory to avoid issues with tax benefits [21].