Core Viewpoint - The Chinese government has expanded the consumption tax on super luxury cars, lowering the price threshold from 1.3 million yuan to 900,000 yuan, and including new energy vehicles in the tax scope to further regulate high consumption [1][2]. Group 1: Tax Policy Changes - The new tax policy will apply to passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, effective from July 20, 2025 [1]. - The previous threshold for super luxury cars was set at 1.3 million yuan, and the new policy now includes various power types, such as pure electric and fuel cell vehicles [1][2]. - The adjustment aims to guide reasonable consumption and increase fiscal revenue [2]. Group 2: Taxation Details - The consumption tax on super luxury cars will be an additional 10% at the retail stage, while pure electric and fuel cell vehicles will only be taxed at the retail stage, maintaining the current exemption from production stage taxation [2]. - The definition of the selling price for super luxury cars now includes all related fees charged to the buyer, making previous tax avoidance strategies more difficult [2]. - There will be no consumption tax on the sale of second-hand super luxury cars, defined as vehicles sold before reaching the mandatory scrapping standard [2].

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 ...