年底买车，要注意购买时间点

Group 1 - The article discusses the new policy regarding the purchase tax for new energy vehicles, which will be halved from January 1, 2026, to December 31, 2027, with a maximum tax reduction of 15,000 yuan per vehicle [3]. - The policy change from "exemption" to "halved tax" indicates that purchasing a vehicle this year may be more advantageous [3]. - The purchase date for tax benefits is determined by the issuance date of the sales invoice or customs payment documents, ensuring that buyers can still benefit from the tax reduction even if they take delivery next year [3]. Group 2 - The article highlights the annual childcare subsidy of 3,600 yuan per child for parents of children aged three and under, which is exempt from personal income tax [8]. - Parents of children born in 2022 must apply for the subsidy by December 31, 2025, to avoid losing eligibility [11]. - The application process for the subsidy can be completed online or offline, with specific instructions provided for using platforms like Alipay [12][13].