Core Viewpoint - The Ministry of Finance has announced adjustments to the consumption tax policy for ultra-luxury automobiles to guide reasonable consumption, effective from July 20, 2025 [1][3]. Group 1: Tax Policy Adjustments - The scope of ultra-luxury automobiles subject to consumption tax is adjusted to include passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, regardless of the power type [1]. - For pure electric and fuel cell ultra-luxury automobiles, consumption tax will only be levied at the retail stage, as they do not have cylinder capacity [2]. - No consumption tax will be levied on the sale of second-hand ultra-luxury automobiles, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [2]. Group 2: Tax Calculation and Implementation - The retail sales amount for ultra-luxury automobiles includes all payments and additional fees related to the purchase, such as those for accessories and services [2]. - The new regulations will come into effect on July 20, 2025 [3].

二、对纳税人销售二手超豪华小汽车，不征收消费税。本公告所称二手车，是指从办理完注册登记手续 至达到国家强制报废标准之前进行交易并转移所有权的车辆。 三、《财政部 国家税务总局关于对超豪华小汽车加征消费税有关事项的通知》（财税〔2016〕129号） 第三条中的零售环节销售额，是指纳税人向购买方收取的与购车行为相关的全部价款和价外费用，包括 以精品、配饰和服务等名义收取的价款。 财政部调整超豪华小汽车消费税政策 财政部公告，为进一步引导合理消费，经国务院批准，现就超豪华小汽车消费税政策有关事项公告如 下： 一、《财政部 国家税务总局关于对超豪华小汽车加征消费税有关事项的通知》（财税〔2016〕129号） 第一条中超豪华小汽车征收范围调整为"每辆零售价格90万元（不含增值税）及以上的各种动力类型 （含纯电动、燃料电池等动力类型）的乘用车和中轻型商用客车"。《财政部 国家税务总局关于调整小 汽车进口环节消费税的通知》（财关税〔2016〕63号）规定的超豪华小汽车进口环节消费税的征收范围 相应调整。 对纯电动、燃料电池等没有气缸容量（排气量）的超豪华小汽车仅在零售环节征收消费税。 四、上述第一条和第二条规定自2025年 ...