欢迎扫描下方二维码关注： 车船税是依照法律规定、对在我国境内的车辆、船舶，按照规定的税目、计税单位和年税额标准计算征收的一种税。 2.挂车等不需要购买交强险的应税车辆； 3.购买了交强险，但保险机构未同时代收车船税的应税车辆。 1.新能源汽车、新能源船舶：免征车船税。 免征车船税的新能源汽车是指 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 。 纯电动乘用车和 燃料电池乘用车不属于车船税征税范围，对其不征车船税。 符合标准的新能源汽车，由工业和信息化部、税务总局不定期联合发布《享受车船税减免优惠的节约能源使用新能源汽 车车型目录》予以公告。 在中华人民共和国境内属于《中华人民共和国车船税法》所附《车船税税目税额表》规定的车辆、船舶的所有人或者管理人都 需要申报缴纳车船税。 1.自行向主管税务机关申报缴纳； 2.在办理机动车交通事故责任强制保险时，由保险机构代收代缴。 二、哪些情形需要自行申报？ 1.船舶； 免征车船税的新能源船舶应符合以下标准： 船舶的主推进动力装置为纯天然气发动机。 一、如何申报 三、有哪些税收优惠？ 2.节能汽车：减半征收车船税。 符合标准的节能汽车，由工业和信息化部、 ...

Core Viewpoint - The article discusses the recent announcements by the Ministry of Industry and Information Technology regarding the approval of new energy vehicle models and the tax incentives associated with them, highlighting the ongoing support for the development of the new energy vehicle industry in China [4][10]. Group 1: Announcement Details - On August 7, the Ministry of Industry and Information Technology released the 397th batch of the "Road Motor Vehicle Production Enterprises and Products" announcement, along with the 76th batch of the "Directory of Energy-Saving and New Energy Vehicle Models Eligible for Tax Reduction" and the 20th batch of the "Directory of New Energy Vehicle Models Eligible for Vehicle Purchase Tax Exemption" [4][5]. - The announcement includes 89 automobile manufacturers, 357 private modified vehicle manufacturers, 4 over-limit vehicle manufacturers, and 1 three-wheeled vehicle manufacturer in the new product section [6]. Group 2: Vehicle Models and Tax Incentives - The 76th batch of the directory includes a total of 453 vehicle models, comprising 14 energy-saving vehicle models and 439 new energy vehicle models, which include 51 plug-in hybrid passenger cars, 346 pure electric commercial vehicles, 35 plug-in hybrid commercial vehicles, and 7 fuel cell commercial vehicles [7]. - The 20th batch of the directory lists 528 compliant models, with 428 pure electric vehicles (70 passenger cars, 55 buses, 63 trucks, and 240 special vehicles), 91 plug-in hybrid vehicles (52 passenger cars, 1 bus, 5 trucks, and 33 special vehicles), and 8 fuel cell vehicles [7]. Group 3: Future Developments - On August 8, the Ministry announced the upcoming 398th batch of the "Road Motor Vehicle Production Enterprises and Products" and the 77th batch of the "Directory of Energy-Saving and New Energy Vehicle Models Eligible for Tax Reduction," inviting public feedback during the announcement period [10][11]. - A total of 609 vehicle production enterprises applied for new product approvals, including 426 automobile manufacturers and 182 motorcycle manufacturers, with 1,798 new products submitted for approval [10].

Core Viewpoint - The article discusses recent announcements from the Ministry of Industry and Information Technology and the Ministry of Transport regarding the approval of new energy vehicle models, tax exemptions, and standards for vehicle efficiency testing, indicating a strong push towards promoting energy-efficient and new energy vehicles in China [2][4][10]. Group 1: New Energy Vehicle Announcements - On July 15, the Ministry of Industry and Information Technology released the 396th batch of vehicle production enterprises and products, along with directories for energy-saving and new energy vehicles eligible for tax exemptions [2][4]. - The directory for energy-saving and new energy vehicles includes 342 models, with 25 energy-saving models and 317 new energy models, highlighting a diverse range of vehicle types [6]. - The directory for vehicle purchase tax exemptions lists 476 compliant models, including 388 pure electric vehicles and 75 plug-in hybrid vehicles, showcasing the government's commitment to supporting the new energy vehicle sector [6]. Group 2: Standards and Regulations - The Ministry of Transport announced the 77th batch of compliant road transport vehicle models, which includes 325 models across various categories, emphasizing the importance of compliance with technical standards [10]. - New regulations regarding the consumption tax on super-luxury vehicles have been introduced, adjusting the threshold for taxation to vehicles priced at 900,000 yuan and above, which aims to guide reasonable consumption [12][14]. - The article also discusses the solicitation of opinions on two industry standards related to passenger car transmission efficiency testing and electronic shift mechanisms, indicating ongoing efforts to standardize and improve vehicle technology [17][20].