欢迎扫描下方二维码关注： 答：大力发展新能源汽车产业，是促进我国交通运输领域节能低碳转型的重大战略举措。当前，国家为促进新能源汽车消 费，在车辆购买环节、保有环节均出台了相应税收优惠政策。 对购置日期在2 02 4年1月1日至20 25年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不超 过3万元；对购置日期在2 026年1月1日至2 027年12月3 1日期间的新能源汽车减半征收车辆购置税，其中，每辆新能源乘用车减 税额不超过1. 5万元。购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 对纯电动乘用车和 燃料电池乘用车 ，不征车船税。对新能源汽车，包括纯电动商用车、插电式（含增程式）混合动力汽 车、燃料电池商用车，免征车船税。对 节能汽车 ，减半征收车船税。 需要说明的是，只有列入工业和信息化部、税务总局联合发布的新能源汽车车型目录的，才能享受上述税收优惠。享受税 收优惠的车型目录发布后，税务部门都会第一时间将目录维护进税务系统，纳税人的车型只要在目录发布的时限和范围内，申 报时均可自动享受减免税优惠。 答：购置应税车辆的纳税人，应当到下列地点申报纳税 ...

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]