Core Viewpoint - The automotive industry is actively implementing cash subsidy programs to attract orders as the deadline for the half-reduction of the new energy vehicle purchase tax approaches, with various companies offering solutions to mitigate tax impacts for consumers [1][3][4]. Group 1: Company Actions - Deep Blue Automotive has launched a "cross-year delivery purchase tax cash subsidy plan" to support consumers who lock in orders before the end of the year [1]. - NIO introduced a similar "lock order" plan for its new ES8 model, offering a purchase tax difference subsidy coupon for orders locked by December 31, 2023, which can offset up to 15,000 yuan of the vehicle price [3]. - Other companies like Xiaomi, Li Auto, and Zeekr have also rolled out related subsidy programs, with Li Auto providing cash reductions on the final payment to cover tax differences [3][4]. Group 2: Policy Background - The actions of these companies are influenced by a recent announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology, which states that new energy vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from purchase tax, while those purchased between January 1, 2026, and December 31, 2027, will have a 50% tax reduction [4]. - The maximum tax reduction per vehicle during the half-reduction period is capped at 15,000 yuan, with the current purchase tax calculation formula being 10% of the invoice price divided by 1.13 [4]. Group 3: Market Dynamics - The delivery times for vehicles are extending, prompting companies to offer subsidies to ensure consumers are not burdened by increased tax liabilities due to delayed deliveries [5][6]. - The automotive market is entering a peak sales period as companies aim to boost sales before year-end, with a reported 35.4% increase in customer engagement in early October compared to September [7]. - The implementation of policies such as the vehicle trade-in program and the impending expiration of the purchase tax exemption are expected to significantly enhance consumer purchasing intentions [7].

欢迎扫描下方二维码关注： 来源丨国家税务总局12366纳税服务平台 编辑 丨谷雨 校审丨一休、华正菊 审核丨王博 来源陕西税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 金、损失和其他支出，准 予在计算应纳税所得额时 扣除。 二、根据《中华人民共和国企业所得税 法实施条例》(中华人民共和国国务院令第 512号) 第二十八条规定 企业所得税法第八条所称有关的支出 是指与取得收入直接相关的支出。 企业所得税法第八条所称合理的支出 是指符合生产经营活动常规,应 当计入当期损益或者有关资产成本的 必要和正常的支出。 第二十八条规定 企业发生的支出应当区分收益性支出和 资本性支出。 收益性支出在发生当期直接 扣除 资本性支出应当分期扣除或 者计入有关资产成本，不得 在发生当期直接扣除 企业的不征税收入用于支出所形成的费 用或者财产， 不得扣除或者计算对应的折 旧、摊销扣除。 除企业所得税法和本条例另有 ...

欢迎扫描下方二维码关注： 近日，有买车计划的小伙伴咨询申税小微："申税小微，我打算要买车了，请问关于车辆购置税有啥注意事项吗？" 今天，申税小微梳理了相关热点问答，感兴趣的小伙伴们一起来了解一下吧~ | 购置日期在2024 | | 每辆新能源乘用车 | | --- | --- | --- | | 年1月1日至2025 | 免征车辆购置税 | 免税额不超过 | | 年12月31日期间 的新能源汽车 | | 3万元 | | 购置日期在2026 年1月1日至2027 | 减半征收车辆购置税 | 每辆新能源乘用车 减税额不超过 | | 年12月31日期间 | | | | 的新能源汽车 | | 1.5万元 | in Friday Frida 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。 问题2:申税小微,我在购买新车后 车辆购置税需要去哪里缴纳呢?有没有 什么便捷的办理方式呀? 答:购置应税车辆的纳税人,应当到下列地点申 报纳税: 您可以登录电子税务局App,通过【办&查】- 【申报缴纳】 -【车辆购置税申报】模块办理或 者登录电子税务局网页版,通过【我要办税】 【税费申报及缴纳】— ...

工信部调整2026—2027年减免车辆购置税新能源汽车产品技术要求：插混车型的等效全电里程要求下限从43公里提升至100公里。插混车型电量消耗模式下的电耗限值从125%/130%放宽至140%/145%。电量保持模式下的燃油消耗限值从60%/65%（整备质量2510kg为界）调整为70%/75%。相比2024年政策的5个月过渡期，新政策将过渡期压缩至3个月。 ...

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].

Group 1 - The article provides a step-by-step guide for taxpayers to check their vehicle and vessel tax information online, emphasizing the importance of accurate input for successful queries [2][3][4] - It explains the process for checking vehicle purchase tax payment status, including the necessary information required for the query [6][7] - The article outlines the responsibilities of vehicle and vessel owners as taxpayers under the Vehicle and Vessel Tax Law, including the obligation to pay taxes annually [15][16] Group 2 - It details the timeline for tax obligations, stating that the tax year runs from January 1 to December 31, and tax liabilities arise upon acquiring ownership or management rights [15][17] - The article mentions that insurance companies act as withholding agents for vehicle tax collection, which can lead to increased tax amounts due to changes in regulations [16][17] - It clarifies the conditions under which taxpayers can request refunds for previously paid taxes in cases of vehicle transfer, theft, or destruction [20]

Group 1 - The core viewpoint emphasizes the strategic importance of developing the new energy vehicle (NEV) industry to promote energy-saving and low-carbon transformation in China's transportation sector [4] - The government has introduced tax incentives for NEV purchases, including exemption from vehicle purchase tax for vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [4] - For NEVs purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4] Group 2 - Pure electric passenger vehicles and fuel cell passenger vehicles are exempt from vehicle and vessel tax, while other types of NEVs, including pure electric commercial vehicles and plug-in hybrid vehicles, also enjoy tax exemptions [4] - Only vehicles listed in the joint directory published by the Ministry of Industry and Information Technology and the State Taxation Administration are eligible for these tax benefits [4] Group 3 - Taxpayers must declare and pay vehicle purchase tax within 60 days from the date of vehicle acquisition [10] - Taxpayers are required to pay the vehicle purchase tax before registering the vehicle with the traffic management department [11] - If the declared taxable price of the vehicle is significantly low without justification, the tax authority may adjust the taxable amount based on market average prices [13]

Tax Policies for Students - Before January 1, 2026, ticket revenue from cultural and sports services provided by museums, galleries, and similar institutions is exempt from VAT [2] - Ticket revenue from cultural and religious activities held by temples and churches is exempt from VAT [2] - Until December 31, 2027, ticket revenue from science popularization activities conducted by government departments and science associations is exempt from VAT [2] Summer Part-time Jobs - Students engaged in part-time work are exempt from VAT for the services they provide [3] - Employers are required to withhold and pay personal income tax for remuneration received by interns from vocational and higher education institutions [3] Electric Vehicle Purchase Tax Incentives - From January 1, 2024, to December 31, 2025, there is a vehicle purchase tax exemption for new energy vehicles, with a maximum exemption of 30,000 yuan per vehicle [3] - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum reduction of 15,000 yuan per vehicle [3] Education Expense Deductions - Parents can deduct 2,000 yuan per month for each child’s education expenses, applicable to various levels of education including compulsory education and higher education [3] - Deductions can be claimed during the transition period between different levels of education [3]

Group 1 - The article discusses the tax policies related to various financial products, including the exemption of VAT for certain asset management products held until maturity [2] - It outlines the procedures for cross-border taxable activities and the conditions under which taxpayers do not need to reapply for exemption after initial registration [3] - The article emphasizes the importance of maintaining proper documentation for tax exemption claims to avoid penalties [3] Group 2 - It details the process for VAT deduction on electronic toll invoices, including the requirement for taxpayers to confirm the invoice usage through the VAT invoice service platform [5][6] - The article specifies that small-scale taxpayers can choose their tax reporting period, either monthly or quarterly, but cannot change this choice within the same fiscal year [8] - It highlights the need for certain production enterprises, such as those producing methanol gasoline and biodiesel, to maintain a tax deduction ledger as per regulatory requirements [10] Group 3 - The article clarifies the conditions under which software products can enjoy VAT tax incentives, including the necessity for certification from recognized software testing institutions [12] - It discusses the handling of non-taxable invoices for prepaid cards and the necessary steps for issuing negative invoices in case of customer returns [10][11] - The article mentions that specific tax offices must be visited for processing vehicle purchase tax exemptions [13]

Core Viewpoint - The Ministry of Finance reported that vehicle purchase tax revenue for the first half of 2025 reached 101.4 billion yuan, representing a year-on-year decline of 19.1% [1] Group 1 - Vehicle purchase tax revenue for the first half of 2025 was 101.4 billion yuan [1] - The year-on-year decline in vehicle purchase tax revenue is 19.1% [1]