Group 1 - The retail price threshold for luxury passenger cars and light commercial vehicles has been set at 1.3 million yuan (excluding VAT) and above, which has been abolished [3] - For various power types (including pure electric and fuel cell vehicles), the retail price threshold is set at 900,000 yuan (excluding VAT) and above, with new regulations stating that luxury electric and fuel cell vehicles without cylinder capacity will only be taxed at the retail stage [3] - The sale of second-hand luxury cars will not be subject to consumption tax [4] Group 2 - The definition of second-hand cars includes vehicles that have completed registration and are traded before reaching the national mandatory scrapping standard [5] - The new tax regulations will take effect on July 20, 2025 [5] - The retail sales amount is defined as the total price and additional fees charged by the taxpayer related to the car purchase, including fees for accessories and services [5]