划重点！2026年新能源汽车车购税优惠这样享

Core Viewpoint - The article discusses the adjustments to the new energy vehicle (NEV) purchase tax exemption policy, effective from 2026, as announced by the Ministry of Finance, State Taxation Administration, and the Ministry of Industry and Information Technology [1]. Summary by Sections Tax Exemption Policy - NEVs purchased between January 1, 2024, and December 31, 2025, will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [3]. - From January 1, 2026, to December 31, 2027, NEVs will be subject to a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [3]. Examples of Tax Calculation - For a NEV priced at 200,000 yuan (excluding VAT), the vehicle purchase tax at a rate of 10% would be 20,000 yuan. Under the exemption policy, the buyer would not need to pay any tax as it is within the exemption limit [3]. - For a NEV priced at 400,000 yuan, the tax would be 40,000 yuan, but the buyer can only claim a maximum exemption of 30,000 yuan, resulting in a tax payment of 10,000 yuan [3]. 2026 Tax Reduction Example - If a NEV is purchased for 150,000 yuan in 2026, the tax would be 15,000 yuan, and under the 50% reduction policy, the buyer would pay 7,500 yuan [4]. - For a NEV priced at 400,000 yuan, the tax would be 40,000 yuan, and the buyer would only receive a maximum reduction of 15,000 yuan, resulting in a tax payment of 25,000 yuan [4]. Special Considerations for Battery Swap Models - NEVs sold under the "battery swap model" must meet specific technical standards, and the vehicle purchase tax will be calculated based on the price excluding the battery [6]. - For a NEV priced at 140,000 yuan (excluding battery) and a battery priced at 60,000 yuan, the tax on the vehicle would be 14,000 yuan, with a 50% reduction leading to a tax payment of 7,000 yuan [7].