提醒！2026年起，新能源汽车购置税减免政策有变化

Core Viewpoint - The article emphasizes the upcoming changes in the vehicle purchase tax policy for new energy vehicles (NEVs) in China, highlighting the full exemption until December 31, 2025, and the subsequent halving of the tax from January 1, 2026 [1][2]. Summary by Sections Policy Changes - From January 1, 2026, only NEVs that meet new technical standards will be eligible for the halved vehicle purchase tax [5]. - The exemption for NEVs purchased between January 1, 2024, and December 31, 2025, will be capped at 30,000 yuan per vehicle [2]. - For NEVs purchased between January 1, 2026, and December 31, 2027, the tax exemption will be capped at 15,000 yuan per vehicle [2]. Technical Requirements - NEVs must comply with specific technical standards to qualify for tax benefits starting in 2026, including energy consumption limits for electric vehicles and specific fuel consumption metrics for plug-in hybrid vehicles [5]. - The energy consumption limit for pure electric passenger vehicles must not exceed the standards set in GB 36980.1—2025 [5]. Vehicle Classification - The article defines NEVs as including pure electric vehicles, plug-in hybrid vehicles (including range-extended), and fuel cell vehicles [3]. - It specifies that only passenger vehicles with a maximum of nine seats, including the driver's seat, are classified as NEVs for tax exemption purposes [3]. Tax Directory Changes - Starting January 1, 2026, the list of NEVs eligible for tax exemptions will be updated, and vehicles not meeting the new requirements will be removed from the directory [7]. - Vehicles that were already listed and comply with the new standards will automatically transition to the updated directory [7].