Core Viewpoint - The article discusses the new changes in the tax exemption policy for purchasing new energy vehicles (NEVs) in China, highlighting the benefits and calculations involved in the tax incentives for consumers [15][16]. Group 1: Tax Exemption Policy - The tax exemption for NEVs will apply to vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan for each vehicle priced up to 339,000 yuan [17]. - For vehicles purchased between January 1, 2026, and December 31, 2027, the tax reduction will be capped at 15,000 yuan, applicable to vehicles priced above the exemption limit [17][18]. - The types of vehicles eligible for these tax benefits include pure electric vehicles, plug-in hybrid vehicles (including extended-range), and fuel cell vehicles [19]. Group 2: Calculation of Tax Benefits - Example 1: For a NEV priced at 339,000 yuan, the taxable amount is calculated as follows: 339,000 - 1,130 = 330,870 yuan, leading to a tax amount of 30,000 yuan, which is fully exempt due to the exemption cap [21]. - Example 2: For a vehicle priced at 556,000 yuan, the taxable amount is 556,000 - 1,130 = 554,870 yuan, resulting in a tax of 55,487 yuan. Since this exceeds the exemption cap, the owner must pay the difference of 20,487 yuan [21]. - The article also mentions that for vehicles priced at 339,000 yuan, a half tax reduction can be applied, resulting in a tax payment of only 15,000 yuan [22]. Group 3: Additional Considerations - The purchase date for tax benefits is determined by the date on the vehicle sales invoice or customs duty payment documents [26]. - Automotive companies and dealers must ensure that vehicle electronic information matches the product specifications and must provide accurate invoices to avoid tax revenue loss [26]. - The policy is based on the announcement from the Ministry of Finance, State Taxation Administration, and the Ministry of Industry and Information Technology regarding the continuation and optimization of NEV tax exemption policies [27].