Group 1 - The core viewpoint of the article emphasizes the eligibility criteria and policies for enjoying vehicle purchase tax exemptions for new energy vehicles, which include pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles [3][5][7] Group 2 - New energy vehicles must meet specific technical standards set by the Ministry of Industry and Information Technology, in collaboration with the Ministry of Finance and the State Taxation Administration, based on technological advancements and model changes [3][5] - The article outlines the conditions under which new energy vehicles can be exempt from vehicle and vessel tax, including compliance with product technical standards and passing special inspections [5][7] Group 3 - The policy references include official notifications from the Ministry of Finance and the State Taxation Administration regarding tax exemptions for energy-saving and new energy vehicles [7] - The article provides a detailed list of required documentation for taxpayers applying for tax benefits, including tax qualification forms and proof of employment for disabled individuals [15][17]