Core Viewpoint - The article discusses the adjustments to the vehicle and vessel tax exemption policies for energy-saving and new energy vehicles, which will take effect on January 1, 2026, to align with technological advancements in the industry [9][11]. Policy Background - The adjustments are made to adapt to the development of energy-saving and new energy vehicle industries and to incorporate new standards such as the "Passenger Car Fuel Consumption Limits" (GB 19578—2024) and "Light Commercial Vehicle Fuel Consumption Limits and Evaluation Indicators" (GB 20997—2024) [11]. Vehicle Model Scope - The new policy will affect various types of vehicles, including energy-saving and new energy passenger cars and commercial vehicles [13]. Transition from Old to New Policy - Vehicles purchased before January 1, 2026, that have already applied for tax exemptions will continue to enjoy benefits under the old policy [15]. - From January 1, 2026, new applications for tax exemptions must comply with the new requirements and be listed in the updated directory of eligible vehicles [15]. Handling of Old Directory Models - The old directory models will be phased out, but those that meet the new requirements will automatically transition to the new directory without additional action required from vehicle manufacturers [16]. - If old directory models do not meet the new standards, manufacturers must rectify and reapply before January 1, 2026, to continue enjoying tax benefits [16]. Tax Filing Practices - Insurance institutions will collect and remit the vehicle and vessel tax based on the discounted amount during the mandatory traffic accident liability insurance process, eliminating the need for additional applications [18]. - For self-filing, taxpayers can use electronic tax services or tax service halls to submit relevant proof of eligibility for tax exemptions [19]. Important Reminders - Vehicles purchased before the new directory announcement that are listed in the old directory will continue to enjoy tax exemptions regardless of transfer [21]. - It is advisable for consumers planning to purchase vehicles in 2026 to verify if the vehicle is included in the new directory to avoid issues with tax benefits [21].

Group 1 - The core requirement for high-tech enterprise recognition is that the company must be registered for over one year and have actual operating income to qualify for application [2][4] - Companies must ensure that their intellectual property is closely related to their core technologies and main products, as the quality of patents is crucial for the recognition process [3][4] - A minimum of 10% of the company's total employees must be engaged in R&D activities, and at least 60% of the company's revenue must come from high-tech products or services in the past year [7] Group 2 - Companies that have experienced major safety or quality incidents in the year prior to application are ineligible for high-tech enterprise recognition [9] - The recognition process requires that companies maintain accurate R&D expense records and avoid misclassifying expenses to prevent future disqualification [6][8] - The new policy regarding tax incentives for energy-saving and new energy vehicles will take effect on January 1, 2026, requiring compliance with updated technical standards [16][18]

Core Points - The announcement updates the technical requirements for energy-saving and new energy vehicles to align with the latest standards and regulations [1][2] - The new regulations will take effect on January 1, 2026, and will replace the previous guidelines [2] - Vehicles that meet the new technical requirements will be included in a new directory for tax exemption [2] Summary by Sections - **Updates to Technical Standards** - The announcement revises the fuel consumption limits for energy-saving passenger cars, light commercial vehicles, and heavy commercial vehicles [1] - Adjustments to the technical requirements for new energy vehicles are also specified [1] - **Implementation Timeline** - The new regulations will be effective from January 1, 2026, while applications submitted before this date will follow the previous guidelines [2] - Vehicles that qualify under the new standards will be listed in a new directory starting from the 82nd batch [2] - **Transition of Existing Vehicles** - Existing vehicles listed in previous directories will continue to enjoy tax exemptions regardless of transfer [2] - Vehicles not meeting the new requirements must be rectified and re-applied by January 1, 2026, to remain eligible for tax benefits [2]

Core Viewpoint - The announcement from the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration outlines adjustments to the technical requirements for energy-saving and new energy vehicles to qualify for vehicle and vessel tax incentives, effective January 1, 2026 [2][3]. Summary by Sections Section 1: Updates to Fuel Consumption Standards - The fuel consumption limits for energy-saving passenger cars, light commercial vehicles, and heavy commercial vehicles will be updated as per the new standards outlined in the announcement [2]. Section 2: Adjustments to Technical Requirements - The technical requirements for new energy vehicle products will be adjusted, with specific details provided in the attached documents [2]. Section 3: Implementation Timeline - The new regulations will take effect on January 1, 2026. Prior to this date, companies that have completed applications will continue to follow the previous regulations [3]. Section 4: Transition to New Directory - A new directory for vehicles eligible for tax incentives will be established, and vehicles that do not meet the new technical requirements must be rectified and re-applied by January 1, 2026 [3]. Section 5: Continuation of Benefits for Existing Vehicles - Vehicles listed in the previous directories (from the fourth to the eighty-first batch) will continue to enjoy tax incentives regardless of transfer, as long as they meet the previous requirements [3].