自然人代开劳务报酬发票开票缴税融合场景上线啦！操作步骤

Group 1 - The article discusses the new tax exemption policy for purchasing new energy vehicles in China, effective from January 1, 2024, to December 31, 2025, allowing a tax exemption of up to 30,000 yuan for each vehicle purchased [11][13]. - The policy applies to pure electric vehicles, plug-in hybrid vehicles (including extended-range), and fuel cell vehicles, with a list of eligible models published by the Ministry of Industry and Information Technology [16][17]. - For vehicles priced above 339,000 yuan, the tax exemption limit is reached, and any excess amount will incur a vehicle purchase tax calculated at a rate of 10% [19][20]. Group 2 - The article provides examples of how to calculate the vehicle purchase tax exemption, illustrating scenarios for vehicles priced at 339,000 yuan and 556,000 yuan, highlighting the tax implications for each case [19][20]. - It emphasizes the importance of accurate invoicing by manufacturers and sellers to avoid tax discrepancies, as any false information could lead to penalties under tax management laws [26]. - The article also clarifies that the purchase date for tax exemption eligibility is determined by the date on the vehicle sales invoice or customs payment documents [25].