Group 1: Electric Vehicles Regulations - The energy consumption limit for pure electric passenger vehicles should not exceed the values specified in the standard GB 36980.1—2025 for corresponding models [3] - For plug-in hybrid vehicles, the equivalent all-electric range must be no less than 100 kilometers [3] - Fuel consumption limits for plug-in hybrid vehicles with a curb weight below 2510 kg should be less than 70% of the limits set in GB 19578—2024, while those above 2510 kg should be less than 75% [3] Group 2: Energy Consumption Testing - In electric consumption mode testing, vehicles with a curb weight below 2510 kg must consume less than 140% of the energy consumption limit specified in GB 36980.1—2025 [3] - For vehicles with a curb weight of 2510 kg and above, the limit is set at less than 145% of the specified energy consumption limit [3] - The energy consumption limits for vehicles with a maximum design total mass exceeding 3500 kg will follow the standards set for 3500 kg vehicles [3] Group 3: Other Technical Requirements - Other technical requirements will continue to follow the regulations outlined in the announcement regarding adjustments to the vehicle purchase tax for new energy vehicles [3] - The management and application requirements for the directory of new energy vehicles eligible for tax exemption will also be adhered to [3]

Core Viewpoint - The announcement outlines the technical requirements for the exemption of vehicle purchase tax for new energy vehicles (NEVs) in China for the years 2026-2027, emphasizing the need for compliance with updated energy consumption standards and performance metrics for different types of vehicles [1][3]. Group 1: Technical Requirements for Pure Electric Vehicles - The energy consumption for pure electric passenger vehicles must not exceed the limits set in the standard GB 36980.1-2025 for corresponding models [1]. - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limits will follow the same standards applicable to 3500 kg vehicles [1]. Group 2: Technical Requirements for Plug-in Hybrid Vehicles - Plug-in hybrid vehicles must have an equivalent all-electric range of no less than 100 km [2]. - The fuel consumption in electric mode must be less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those at or above 2510 kg, compared to the limits in GB 19578-2024 [2]. - The energy consumption in electric mode must be less than 140% for vehicles below 2510 kg and less than 145% for those at or above 2510 kg, in accordance with GB 36980.1-2025 [2]. Group 3: Compliance and Directory Updates - From January 1, 2026, vehicles included in the "Directory of New Energy Vehicles Eligible for Tax Exemption" must meet the new technical requirements [3]. - Vehicles that were included in the directory before December 31, 2025, and comply with the new requirements will automatically transition to the 2026 directory, while non-compliant vehicles will be removed [3]. - Vehicles that do not meet the requirements but wish to be included in the 2026 directory must complete their application by December 12, 2025 [3].

Core Points - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration have jointly announced adjustments to the technical requirements for the exemption of vehicle purchase tax for new energy vehicles from 2026 to 2027 [1][2] - The announcement specifies that pure electric passenger vehicles must have an energy consumption per 100 kilometers that does not exceed the limits set in the relevant standards [1] - For plug-in hybrid vehicles, adjustments include a minimum pure electric range of 100 kilometers and specific fuel consumption limits based on vehicle weight [1] Summary by Sections - **Technical Requirements for Pure Electric Vehicles** - Energy consumption per 100 kilometers must not exceed the limits defined in the "Energy Consumption Limits for Electric Vehicles" [1] - **Technical Requirements for Plug-in Hybrid Vehicles** - Pure electric range must meet a minimum of 100 kilometers under certain conditions - Fuel consumption in electric mode must be less than 70% for vehicles weighing under 2510 kg and less than 75% for those weighing 2510 kg and above [1] - Energy consumption in electric mode must be less than 140% for vehicles under 2510 kg and less than 145% for those at or above 2510 kg [1] - **Implementation Timeline** - From January 1, 2026, vehicles included in the "Directory of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" must comply with the new requirements to qualify for tax exemptions [2]