Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically addressing how to obtain the tax service personnel credit code [1]. Group 1: Tax Service Personnel Credit Code - Tax service personnel can obtain their credit code by logging into the electronic tax bureau through the "Natural Person Business" section. There are two operational paths: 1. Select "I want to query" -> "Tax-related information query" -> "Credit information query for tax professional service institutions (personnel)" and click "Apply for credit code" [2]. 2. Select "I want to handle tax" -> "Tax professional services" -> "Tax service personnel credit code" and click to apply for the credit code [2]. Group 2: Previous Issues and Recommendations - Previous articles in the series have addressed various topics, including the impact of tax credit evaluation results on new company registrations, how to issue tax credit evaluation information forms, and how tax professional service institutions can collect agreement element information [3].

欢迎扫描下方二维码关注： 人或产权人之一。 退多少? 出售自有住房 新购住房金额 现住房转让金额 现住房转让金额 退税金额 = 退税舍额 ( 新购住房金额÷现住房 现住房转让时缴纳的 转让金额 ）×现住房转让 个人所得税 时缴纳的个人所得税 注意事项 现住房转让金额为该房屋转让的市 场成交价格。 新购住房为新房的，购房金额为纳税 人在住房城乡建设部门网签备案的购房合 同中注明的成交价格；新购住房为二手房 的,购房金额为房屋的成交价格。 现住房转让金额和新购住房金额与核定 计税价格不一致的，以核定计税价格为 准。 现住房转让金额和新购住房金额均 不含增值税。 出售共有住房 对于出售多人共有住房或新购住房为多人共有的, 应按照纳税人所占产权份额确定该纳税人现住房转让 金额或新购住房金额。 买卖时间如何确定? 以纳税人出售住房时个人 所得税完税时间为准 出售现住房的时间 购买住房时间以纳税人购 房时契税的完税时间或不动产 权证载明的登记时间为准 新购住房 手序 的时间 购买住房时间以在住房城乡 # # ■ 圓 圓 圓 建设部门办理房屋交易合同备案 新购住房为新房 的时间为准 的时间 向哪里提起退税申请? 来源：中国 ...

欢迎扫描下方二维码关注： 来源：北京税务 收率开具的发票可在冲红后,重新按适 用税率开具发票。同时，A应在2026年6 月申报期内办理2026年5月税款所属期 的一般纳税人申报,在2026年7月申报 期内办理2026年4月税款所属期的小规 模纳税人申报和2026年6月税款所属期 的一般纳税人申报。 举例说明2: 某银行业纳税人B,属于按季申报 的小规模纳税人,年应征增值税销售额 未超过500万元，会计核算健全,能够 提供准确税务资料。B于2026年5月10 日向主管税务机关申请办理一般纳税人 登记,并选择适用以一个季度为一个计 税期间,其一般纳税人生效之日为2026 年4月1日。2026年4月1日至5月10日期 间已经按征收率开具的发票可以冲红， 重新按适用税率开具发票。B应在2026 年7月申报期内办理2026年二季度税款 所属期的一般纳税人申报。 我是一家非企业单位,符合原政策 规 定 选 择 按 照 小 规 模 纳 税 人 纳 税 ， 并办理了相关手续。新政实施后, 我不再符合可以选择按照小规模纳 税人纳税的规定,我是否应该办理 一般纳税人登记? 实施条例对选择按照小规模纳税人 纳税的情形进行了调整，对 ...

Core Viewpoint - The article discusses the disputes arising from the tax subsidy policy for electric vehicle purchases by Zeekr, highlighting consumer frustrations regarding payment and delivery processes [3][4][6]. Group 1: Tax Subsidy Policy Disputes - Consumers, like Wang Li, are facing issues with Zeekr's tax subsidy policy, which was supposed to cover the difference in purchase tax due to policy changes starting January 1, 2026 [3][6]. - Many consumers believe that the requirement to pay the final amount before vehicle delivery is unreasonable, as they are entitled to inspect the vehicle first [4][7]. - A group of over 240 consumers has formed to address these disputes, indicating a widespread issue among Zeekr customers [4]. Group 2: Company Response and Compensation - Zeekr has stated that the responsibility for payment issues lies with consumers, claiming that delays in payment were due to consumer actions rather than company faults [6][10]. - The company has introduced a "pay first, inspect later" service to expedite the delivery process, but this has led to confusion among consumers regarding the terms of the subsidy [9][10]. - Compensation offers vary widely among consumers, with some receiving points equivalent to cash, while others are offered different solutions, including reordering or signing confidentiality agreements [10]. Group 3: Changes in Tax Subsidy Amounts - The tax subsidy for vehicles purchased in 2026 has decreased significantly, with maximum subsidies dropping from 15,000 yuan in 2025 to between 7,000 and 12,000 yuan in 2026 [10]. - Zeekr is actively working to resolve disputes for orders placed in 2025 that were not delivered by the end of the year, ensuring these orders still qualify for the tax subsidy [10].

Core Viewpoint - The article discusses the impact of the new electric vehicle (EV) purchase tax policy and subsidy changes in 2026, highlighting how these changes are prompting car manufacturers to increase promotions to attract buyers during the New Year period [3]. Group 1: Policy Changes - Starting in 2026, the EV purchase tax incentive has been reduced from full exemption to a 50% reduction (5% tax rate) [3][5]. - The "Two New" policy has shifted from fixed subsidies to a percentage-based subsidy based on vehicle price, although the maximum subsidy remains unchanged [3][5]. - The new purchase tax policy is expected to increase the cost of purchasing EVs, with the tax for a vehicle priced at 31.98 million yuan being approximately 14,200 yuan [11]. Group 2: Market Response - Car manufacturers are ramping up promotions to attract hesitant buyers, with many offering cash discounts and trade-in subsidies [5][6]. - For example, Xiaopeng Motors is offering a cash discount of 3,000 yuan and a trade-in subsidy of 3,000 yuan, totaling around 6,000 yuan in discounts [5]. - Li Auto has different discount policies for various models, with the L6 model seeing a price drop of 38,000 yuan [6]. Group 3: Consumer Behavior - There has been an increase in consumer inquiries and test drives during the New Year period, indicating heightened interest due to the policy changes [4][5]. - Many consumers are still in a wait-and-see mode, comparing different brands' promotions before making a purchase decision [6][8]. - Despite the increased costs from the new tax, many consumers are still purchasing vehicles, as seen in the sales performance of brands like NIO and Hongmeng Zhixing [8][11]. Group 4: Sales Performance - NIO's sales during the New Year period were robust, with reports of high foot traffic and test drive requests [7][8]. - In Guangzhou, a store sold over 10 units of the new Aion model in a single day, demonstrating strong demand despite the new tax [11]. - Overall, the article indicates that while the new tax has raised costs, many brands are successfully maintaining sales momentum through strategic promotions and consumer engagement [9][11].

Core Insights - The sales performance of NIO and other new energy vehicle (NEV) brands remains strong despite upcoming policy changes regarding purchase tax and subsidies [3][4][6] Group 1: Sales Performance - NIO's store in Shanghai experienced high customer traffic and demand for test drives during the New Year holiday, indicating robust consumer interest [1] - Other new energy brands such as Tesla, Zeekr, and Hongmeng Zhixing also reported high foot traffic, with sales representatives noting increased customer numbers compared to typical weekends [3] Group 2: Policy Changes - In 2026, two significant policy changes will affect the NEV market: the reduction of the vehicle purchase tax from full exemption to a 5% rate, and a shift in subsidy structure from fixed amounts to percentage-based subsidies [3] - Despite these changes, many new energy vehicle sales representatives indicated that the impact on sales has been limited, as many vehicles are priced above the thresholds for maximum subsidies [3] Group 3: Manufacturer Responses - NIO is offering a subsidy of 2,000 yuan to offset the increased purchase tax, which is approximately 6,000 yuan for a vehicle priced at 119,800 yuan [4] - Zeekr has implemented a direct price reduction strategy to counteract the tax increase, effectively reducing the tax burden for consumers [4] - Hongmeng Zhixing and Xiaomi are also providing cash discounts and attractive financing options to mitigate the impact of the new tax policy [4] Group 4: Market Coverage - Over 20 car manufacturers, including major players like Li Auto, NIO, and Chery, have introduced purchase tax "safety net" policies to support consumers [4] - Tesla, while a leading player in the NEV market, has not introduced any such measures, yet its sales performance remains unaffected during the holiday period [5][6]

Core Viewpoint - The exemption policy for new energy vehicle purchase tax, in place for ten years, will end on December 31, 2025, transitioning to a 50% tax reduction starting January 1, 2026, with the maximum exemption amount decreasing from 30,000 yuan to 15,000 yuan [1] Group 1: Policy Changes - The new purchase tax rate for new energy vehicles will be 5% after the adjustment, down from full exemption [1] - For vehicles priced at 300,000 yuan, the tax payable will be 15,000 yuan, while for those priced at 500,000 yuan, the tax will be 35,000 yuan after applying the maximum exemption [1] Group 2: Industry Response - Over twenty car manufacturers, including Li Auto, NIO, Chery, and others, have introduced "purchase tax guarantee" subsidy plans to mitigate consumer hesitation due to the policy change [4] - Xiaomi Auto has launched a year-end purchase tax subsidy plan, promising up to 15,000 yuan for users who lock in orders by November 30, 2023, if delivery is delayed to 2026 [4] - GAC Group and XPeng have also announced similar subsidy plans, with varying deadlines and subsidy amounts [4] Group 3: Market Trends - Despite the introduction of subsidy plans, the expected surge in market activity has not materialized, with a reported 8.1% year-on-year decline in retail sales of passenger vehicles in November [8] - The retail sales of fuel vehicles dropped by 22%, while pure electric vehicle sales increased by 9.2% [8] - Sales personnel have noted a general slowdown in consumer activity, attributing it to the cessation of national subsidies and a wait-and-see attitude regarding future policies [8] Group 4: Sales Performance - Some manufacturers are facing challenges in meeting their sales targets, with companies like NIO and Li Auto showing low completion rates of 62.6% and 56.6%, respectively [10] - In contrast, XPeng has met its annual sales target, while other companies like Leap Motor and BYD have exceeded 90% of their targets [10]

Core Insights - The automotive market is experiencing a consumption peak as the year-end approaches, driven by adjustments in the new energy vehicle (NEV) purchase tax policy, prompting automakers to offer subsidies and banks to introduce zero-interest financing options [1][2]. Policy Changes - Starting January 1, 2026, the full exemption of purchase tax for NEVs will be replaced by a half-reduction policy, with a maximum tax exemption of 15,000 yuan per vehicle [2]. - The new policy is expected to create a rush among consumers to purchase vehicles before the end of the year to take advantage of the tax benefits [2]. Market Dynamics - Many automakers are providing "bottom-line" subsidies to attract consumers, with reports of increased foot traffic in NEV showrooms [2]. - The delivery timelines for pure electric vehicles have improved to 4-6 weeks, but remain longer than for extended-range models due to battery supply constraints [2]. Financial Services - Banks are actively promoting automotive consumer finance products, with several institutions offering zero-interest loans to stimulate demand during the year-end sales peak [4]. - For instance, Postal Savings Bank is offering financial subsidies up to 4,500 yuan for specific models, while Ping An Bank has introduced zero-interest loan options with flexible amounts [4]. Consumer Awareness - There are concerns regarding hidden costs associated with zero-interest financing, as some third-party platforms may impose high fees and commissions to offset risks [5][6]. - Consumers are advised to be vigilant about potential hidden charges, such as service fees disguised under various names, which can lead to higher effective interest rates [6]. Quality Concerns - The rush to meet delivery deadlines may compromise quality, with reports of simplified quality control processes leading to discrepancies between actual vehicles and promotional claims [2][3].

Report Summary 1) Report Industry Investment Rating - The report does not provide an industry investment rating. 2) Core Viewpoint - The market sentiment for lithium carbonate is positive, and it is expected to be strong in the short term [1]. 3) Summary by Relevant Catalogs Fundamental Tracking - **Contract Data**: For the 2601 contract, the closing price was 95,200, the trading volume was 1,366,919, and the open interest was 562,954. For the 2605 contract, the closing price was 95,720, the trading volume was 302,425, and the open interest was 274,475 [1]. - **Warehouse Receipts**: The warehouse receipt volume was 26,953 hands, showing a decrease compared to previous periods [1]. - **Basis**: The basis between the spot and 2601 contract was -9,050, and between the spot and 2605 contract was -9,570. The basis between the 2601 and 2605 contracts was -520 [1]. - **Raw Materials**: The price of spodumene concentrate (6%, CIF China) was 1,024, and the price of lepidolite (2.0%-2.5%) was 2,340 [1]. - **Lithium Salts**: The price of battery - grade lithium carbonate was 86,150, and the price of industrial - grade lithium carbonate was 83,800 [1]. - **Related Products**: The prices of various lithium - related products such as lithium iron phosphate and ternary materials showed different degrees of change [1]. Macro and Industry News - The SMM battery - grade lithium carbonate index price was 86,395 yuan/ton, with a daily increase of 1385 yuan/ton. The average price of battery - grade lithium carbonate was 86,150 yuan/ton, and that of industrial - grade lithium carbonate was 83,800 yuan/ton, both increasing by 1000 yuan/ton compared to the previous day [2]. - The full exemption policy for new energy vehicle purchase tax will end in 2025. 17 mainstream automobile brands have launched purchase tax subsidy plans. From January 1, 2026, the new energy vehicle purchase tax policy will be halved [2][3]. Trend Intensity - The trend intensity of lithium carbonate is 0, indicating a neutral trend [3].

Core Viewpoint - The upcoming adjustment in the new energy vehicle (NEV) purchase tax policy is prompting various car manufacturers to launch subsidy programs to mitigate the impact on consumers, leading to a surge in vehicle orders before the policy change takes effect [2][3][6]. Group 1: Policy Changes - The Ministry of Finance announced that NEVs purchased between January 1, 2024, and December 31, 2025, will be exempt from purchase tax, with a maximum exemption of 30,000 yuan per vehicle. From January 1, 2026, to December 31, 2027, the tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [3][4]. - The adjustment marks a shift from a "policy-driven" to a "market-driven" approach in China's NEV industry, indicating a significant transition after ten years of tax exemptions [3][8]. Group 2: Market Reactions - Car manufacturers like Xiaomi, NIO, and Li Auto are implementing "purchase tax subsidy" programs to attract consumers, offering to cover the tax difference for orders placed before November 30, 2025, if delivery occurs in 2026 [2][6]. - The introduction of these subsidy programs has led to a notable increase in consumer inquiries and orders, with a reported 35.4% rise in customer engagement in early October compared to September [7]. Group 3: Consumer Behavior - Consumers are exhibiting a "last-minute rush" mentality, with over 60% of recent orders being placed to lock in subsidies, particularly in the market segment above 300,000 yuan [5][6]. - The anticipated increase in purchase tax is influencing consumer decisions, with many opting to purchase vehicles sooner to avoid higher costs in the future [7]. Group 4: Industry Outlook - The NEV market is expected to face a significant test of market dynamics as the purchase tax exemption transitions to a reduction, highlighting the industry's resilience and adaptability [8].