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Group 1 - The retail price threshold for luxury passenger cars and light commercial vehicles has been set at 1.3 million yuan (excluding VAT) and above, which has been abolished [3] - For various power types (including pure electric and fuel cell vehicles), the retail price threshold is set at 900,000 yuan (excluding VAT) and above, with new regulations stating that luxury electric and fuel cell vehicles without cylinder capacity will only be taxed at the retail stage [3] - The sale of second-hand luxury cars will not be subject to consumption tax [4] Group 2 - The definition of second-hand cars includes vehicles that have completed registration and are traded before reaching the national mandatory scrapping standard [5] - The new tax regulations will take effect on July 20, 2025 [5] - The retail sales amount is defined as the total price and additional fees charged by the taxpayer related to the car purchase, including fees for accessories and services [5]

Core Viewpoint - The consumption tax threshold for ultra-luxury cars has been lowered from 1.3 million yuan to 900,000 yuan, prompting Jaguar Land Rover and Mercedes-Benz to introduce limited-time tax subsidy policies for specific models [1][7]. Group 1: Policy Changes - The new consumption tax policy will take effect on July 20, 2025, with the tax rate remaining at 10% [7]. - The scope of the consumption tax has been expanded to include all types of passenger cars and light commercial vehicles priced at 900,000 yuan or above [7]. - The policy exempts the sale of second-hand ultra-luxury cars from consumption tax [7]. Group 2: Company Responses - Jaguar Land Rover announced that from July 20 to July 31, it will fully cover the additional consumption tax for customers purchasing specified models [3]. - Mercedes-Benz introduced a limited-time offer for the S-Class, where dealers will cover the consumption tax, along with financing options starting at an interest rate of 5.99% [4][5]. Group 3: Market Impact - In the first half of 2025, 37,000 new cars priced above 900,000 yuan were sold, with fuel vehicles making up the majority at 33,000 units, reflecting a 41% year-on-year decline [8]. - Mercedes-Benz holds a 48% market share in this segment, while Jaguar Land Rover and Porsche hold 23% and 18%, respectively [8]. - The new tax policy is expected to further compress the sales space for luxury and ultra-luxury vehicles, particularly affecting brands like Porsche, which has a significant portion of its sales concentrated in the 900,000 to 1.3 million yuan price range [8][9].

Core Viewpoint - The adjustment of the consumption tax policy for ultra-luxury cars in China, lowering the threshold from 1.3 million yuan to 900,000 yuan, is expected to significantly impact the market dynamics and pricing strategies of luxury car manufacturers [1][4]. Group 1: Market Reaction - Prior to the policy implementation, there was a surge in demand for ultra-luxury cars, with some dealerships reporting sales up to three times their usual volume [1]. - After the new tax regulation took effect, customer traffic in dealerships quickly returned to normal levels, indicating a short-lived buying frenzy [1]. Group 2: Tax Implications - The new consumption tax threshold means that only vehicles priced above 1.017 million yuan (including VAT) will incur the tax, affecting the pricing of many popular luxury models [2]. - The adjustment is expected to increase the purchase costs of several high-end models, with price increases ranging from 100,000 to 150,000 yuan for various vehicles [3]. Group 3: Market Structure Changes - The policy change reflects a significant shift in the automotive market, as the previous tax threshold no longer aligns with current vehicle pricing trends [4]. - The new tax structure aims to create a more equitable competitive environment between traditional fuel vehicles and new energy vehicles, while also benefiting the second-hand luxury car market by exempting it from the consumption tax [4]. Group 4: Company Strategies - In response to the tax changes, some car manufacturers have introduced "safety net" policies to mitigate the impact on consumers, such as covering the additional tax costs for purchases made within a specific timeframe [5]. - These strategies highlight the competitive pressures within the ultra-luxury car market and the need for companies to adapt quickly to regulatory changes [5].

Core Viewpoint - The new luxury car tax regulation, effective from July 20, 2023, lowers the tax threshold to vehicles priced at 900,000 yuan (excluding VAT), leading to a surge in luxury car purchases as consumers rush to buy before price increases take effect [1][3]. Group 1: Tax Regulation Changes - The new luxury car consumption tax now applies to vehicles with a retail price of 900,000 yuan and above, down from the previous threshold of 1.3 million yuan [3]. - The effective price range affected by this change is between 1.017 million yuan and 1.469 million yuan for new cars [3]. Group 2: Impact on Sales - There has been a significant increase in sales activity, particularly for brands like Porsche, with reports of sales staff experiencing a surge in customer inquiries and purchases [6]. - The luxury car market, represented by brands such as Porsche and Mercedes-Benz, is expected to be most impacted by the new tax regulation [5]. Group 3: Manufacturer and Dealer Responses - Jaguar Land Rover has announced a full subsidy for the luxury car tax for specific models purchased before July 31, 2023, to mitigate the impact of the new tax [8]. - Some dealers are also offering to cover the luxury car tax for models like the Maybach S-Class and Mercedes-Benz S-Class [11].

Core Viewpoint - The new luxury car consumption tax policy, effective from July 20, 2023, imposes a 10% consumption tax on vehicles priced over 900,000 yuan (excluding VAT), marking a significant change since the establishment of the luxury car tax system in 2016 [1][3][17]. Group 1: Policy Changes - The tax threshold for luxury cars has been lowered from 1.3 million yuan (including tax) to 900,000 yuan, affecting a broader range of vehicles [3][17]. - The new policy exempts the sale of second-hand luxury cars from consumption tax [2]. Group 2: Market Impact - The new tax regulation is expected to impact high-end brands like Porsche and Mercedes-Benz, which have significant sales in the affected price range [6][7]. - In the first half of 2025, approximately 37,000 new cars priced above 900,000 yuan are projected to be sold, with fuel vehicles still dominating the market despite a 41% year-on-year decline [7]. Group 3: Sales Trends - The demand for luxury imported cars has been declining, with a notable drop in imports from a peak of 1.43 million units in 2014 to an estimated 700,000 units in 2024 [8]. - Sales of luxury brands such as Bentley and Rolls-Royce have seen significant declines, with import volumes dropping by 20% to 39% in early 2025 [8]. Group 4: Price Adjustments - Many luxury car brands are experiencing price reductions, with some models seeing price cuts of over 50% [15]. - The average price of luxury cars has adjusted to align with the new tax base, reflecting market changes since the original tax policy was established [17]. Group 5: Expert Opinions - Experts believe the impact of the new tax policy on luxury car sales will be manageable, as the consumer base for luxury vehicles remains stable and affluent [16][19]. - The policy is seen as a structural tax reform that maintains overall tax stability while adjusting specific areas to enhance fairness and compliance [19].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced an adjustment to the consumption tax policy for ultra-luxury cars, lowering the threshold from 1.3 million yuan to 900,000 yuan (excluding VAT) for various types of passenger and light commercial vehicles [1][2]. Group 1: Policy Changes - The consumption tax threshold for ultra-luxury cars has been reduced from a retail price of 1.3 million yuan to 900,000 yuan, expanding the scope to include all types of powertrains, including pure electric and fuel cell vehicles [2][3]. - The new policy aims to reflect market changes and ensure tax stability, with experts suggesting that the adjustment is reasonable and aligns with market promotions [1][3]. Group 2: Market Impact - The ultra-luxury car market is relatively small, and the impact of the expanded tax range is expected to be minimal, as the price sensitivity to taxes in this segment is low [3]. - Sales data indicate that in the first half of 2025, 3,700 units of new cars priced at 900,000 yuan were sold, with only 214 being exempt electric models [3]. Group 3: Consumer Response - Consumers have responded positively to the policy change, with reports of increased interest in purchasing vehicles just above the new tax threshold [5][6]. - The policy also clarifies that no consumption tax will be levied on the sale of second-hand ultra-luxury cars, which is expected to stimulate the high-end used car market [6][7]. Group 4: Market Performance - Following the announcement, the automotive sector in the A-share market saw a rise, with stocks like Jianghuai Automobile and BYD experiencing gains [7].

Group 1 - The core viewpoint of the article is the significant adjustment in the consumption tax policy for ultra-luxury cars, lowering the tax threshold from 1.3 million yuan to 900,000 yuan (excluding VAT), which now includes various types of vehicles, including electric and fuel cell cars [2][3] - The adjustment aims to align the tax base with market prices, ensuring tax stability and avoiding "tax leakage," as the previous threshold was disconnected from actual transaction prices [2] - The inclusion of high-end new energy vehicles in the consumption tax policy indicates a shift from being a "policy-supported category" to becoming a "mainstream market participant" [3] Group 2 - The rapid development of China's new energy vehicle industry has positioned it as a significant force in the global automotive industry transformation, with a market penetration rate reaching 31.6% in 2023, up from the previous year [4] - By the first half of 2024, the total number of new energy vehicles in China reached 24.72 million, with 4.397 million newly registered vehicles, accounting for 7.18% of the total vehicle population [7] - As the penetration rate of new energy vehicles surpasses 40%, the timely adjustment of tax policies becomes increasingly important to reflect the changing dynamics of the automotive market [8]

Core Viewpoint - The adjustment of the consumption tax policy for ultra-luxury cars in China is expected to reshape the market dynamics, particularly affecting the pricing and sales of new vehicles in the 90-130 million yuan range [1][4][7]. Group 1: Policy Changes - The new policy lowers the consumption tax threshold for ultra-luxury cars from a retail price of 130 million yuan to 90 million yuan, effective from July 20 [1][5]. - The policy includes all types of powertrains, such as pure electric and fuel cell vehicles, and exempts second-hand ultra-luxury cars from consumption tax [3][4][7]. Group 2: Market Impact - The adjustment is projected to impact the sales of new cars priced between 90 million and 130 million yuan, which previously did not incur the tax [5][6]. - The luxury car market, particularly for imported brands, may face significant challenges as the competition landscape shifts due to the new tax structure [5][8]. Group 3: Sales Data and Projections - In the first half of 2025, approximately 20,000 new cars in the 90-130 million yuan range are expected to be sold, which is a small fraction of the overall luxury car sales of 1.45 million units [5][6]. - The market share for brands in the new tax range shows that Mercedes holds 48%, Land Rover 23%, and Porsche 18%, indicating a concentrated market [6]. Group 4: Long-term Trends - The policy is seen as a move towards promoting sustainable consumption and may benefit the second-hand car market in the long run [7]. - The import car market is anticipated to continue shrinking, with a projected decline in import volumes from 80 million units in 2023 to 70 million in 2024 [9].