点 击 蓝 字 关 注 我 们 本文全文共 4817 字，阅读全文约 16 分钟 关于《道路机动车辆生产企业及产品公告》（第400批）和《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》（第七十九批）拟发布内容的公示 10月9日，工业和信息化部装备工业一司公布"关于《道路机动车辆生产企业及产品公告》（第400批）和 《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》（第七十九批）拟发布内容的公示"。 公示称，根据道路机动车辆生产企业及产品准入管理和《财政部 税务总局 工业和信息化部 交通运输部关 于节能 新能源车船享受车船税优惠政策的通知》（财税〔2018〕74号）、《工业和信息化部 财政部 税务总局 关于调整享受车船税优惠的节能 新能源汽车产品技术要求的公告》（2024年第10号）等有关要求，现将《道 路机动车辆生产企业及产品公告》（第400批）和《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》（第七十九批）拟发布内容予以公示，请社会各界监督，如有异议，请在公示期内以传真、电子邮件形式 或通过网上意见征求系统反馈。 本批申请新产品准入的车辆生产企业共计569户，其中 汽车生产企业43 ...

Group 1 - Vehicle and vessel owners or managers in China are required to declare and pay vehicle and vessel tax according to the Vehicle and Vessel Tax Law and the attached tax tables [2] - Taxpayers can either declare and pay the tax themselves or have insurance companies collect and pay it when handling mandatory traffic accident liability insurance [3] - Certain situations require self-declaration, including for vessels and taxable vehicles that do not require mandatory insurance [3] Group 2 - New energy vehicles and vessels are exempt from vehicle and vessel tax, including pure electric commercial vehicles, plug-in hybrid vehicles, and fuel cell commercial vehicles [4][23] - Exempt new energy vessels must have a main propulsion power system powered by pure natural gas engines [5] Group 3 - Energy-saving vehicles are subject to a 50% reduction in vehicle and vessel tax, with eligible models announced periodically by relevant authorities [7] - Taxpayers can apply for a refund of vehicle and vessel tax if their vehicle is stolen, scrapped, or lost within the same tax year [9] - Taxpayers cannot receive a refund for vehicle and vessel tax if the vehicle is sold within the same tax year [10] - Taxpayers can apply for a refund if a newly purchased vehicle is returned to the dealer due to quality issues [11] Group 4 - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [19] - New energy vehicles purchased between January 1, 2026, and December 31, 2027, will have a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [19]

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].