中华人民共和国工业和信息化部 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 中华人民共和国工业和信息化部 财政部 税务总局公告2025年第25号 欢迎扫描下方二维码关注： 为适应节能与新能源汽车产业发展和技术进步需要，结合《乘用车燃料消耗量限值》（GB 19578—2024）、《轻型商用车辆燃料消耗量限值及评价指 标》（GB 20997—2024）、《重型商用车辆燃料消耗量限值》（GB 30510—2024）等标准发布实施，现就《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）中享受车船税优惠的节能、新能源汽车产品技术要求有关事项公告如下： 一、对财税〔2018〕74号文中第一条第（一）项、第（二）项中涉及的节能乘用车、节能轻型商用车、节能重型商用车综合工况燃料消耗量限值标准进行 更新，详见本公告附件1、附件2、附件3。 二、对财税〔2018〕74号文中第二条第（二）项中涉及的新能源汽车产品技术要求进行调整，详见本公告附件4。 三、享受车船税优惠的节能、新能源汽车产品其他技术要求继续按照财税〔2018〕 ...

导 读 为适应节能与新能源汽车产业发展和技术进步需要，工业和信息化部、财政部、税务总局 等三部门近日联合发布公告，调整享受车船税优惠的节能、新能源汽车产品技术要求。本 公告自2026年1月1日起实施，工业和信息化部、财政部、税务总局公告2024年第10号同 时废止。2026年1月1日前企业完成申请的，相关技术要求继续按照财税〔2018〕74号文 和2024年10号公告规定执行。2026年1月1日（含）起，新申请享受车船税优惠政策的节 能、新能源汽车车型，其技术要求按照本公告规定执行，符合条件的列入新的《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》。 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 2025年第25号 为适应节能与新能源汽车产业发展和技术进步需要，结合《乘用车燃料消耗量限值》（ GB 19578 — 2024 ）、《轻型商用车辆燃料消耗量限值及评价指标》（ GB 20997 — 2024 ）、《重型商用车辆燃料消耗量限值》（ GB 30510 — 2024 ）等标准发布实施，现 就《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 ...

Core Insights - GAC Group reported a total vehicle production of 179,178 units in September, representing a year-on-year increase of 11.17%, but a cumulative production of 1,237,571 units for the year, which is a decrease of 7.21% compared to the previous year [3] - The total vehicle sales in September were 173,176 units, showing a year-on-year decline of 5.17%, with a cumulative sales figure of 1,183,653 units for the year, down 11.34% from last year [3] GAC Honda - In September, GAC Honda produced 33,555 units, a decrease of 2.52% year-on-year, with a cumulative production of 249,267 units for the year, down 14.79% [1] - The sales for September were 32,808 units, reflecting a year-on-year decline of 6.61%, with a cumulative sales figure of 223,905 units, down 27.58% year-on-year [1] GAC Toyota - GAC Toyota's production in September reached 81,459 units, an increase of 24.86% year-on-year, with a cumulative production of 550,593 units for the year, up 6.20% [2] - The sales for September were 76,500 units, showing a year-on-year growth of 5.84%, with a cumulative sales figure of 543,183 units, up 4.89% year-on-year [2] GAC Trumpchi - GAC Trumpchi produced 36,106 units in September, a year-on-year increase of 3.91%, but the cumulative production for the year was 237,502 units, down 19.57% [2] - The sales in September were 36,078 units, reflecting a year-on-year increase of 3.77%, with a cumulative sales figure of 233,092 units, down 15.84% year-on-year [2] GAC Aion - GAC Aion's production in September was 27,606 units, a year-on-year increase of 3.31%, with a cumulative production of 197,583 units for the year, down 12.54% [2] - The sales for September were 27,297 units, showing a significant year-on-year decline of 32.37%, with a cumulative sales figure of 181,416 units, down 19.99% year-on-year [2] Other Brands - Other brands produced 452 units in September, a remarkable year-on-year increase of 822.45%, with a cumulative production of 2,626 units for the year, up 73.33% [2] - The sales for September were 493 units, reflecting a year-on-year increase of 447.78%, but the cumulative sales figure for the year was 2,057 units, down 51.92% [2] New Energy Vehicles - The production of new energy vehicles in September was 41,820 units, a year-on-year increase of 28.33%, with a cumulative production of 292,786 units for the year, up 1.97% [4] - The sales for September were 42,565 units, showing a year-on-year decline of 9.24%, with a cumulative sales figure of 268,343 units, down 4.99% year-on-year [4] Energy-Saving Vehicles - Energy-saving vehicles produced 50,379 units in September, a year-on-year increase of 21.43%, with a cumulative production of 331,974 units for the year, up 11.86% [4] - The sales for September were 46,968 units, reflecting a year-on-year growth of 2.96%, with a cumulative sales figure of 326,413 units, up 6.70% year-on-year [4]

| | | | 產 量（輛） | | | | | 銷 | 量（輛） | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 單 位 | | | 月度同比 | | 累計同比 | | | 月度同比 | | | 累計同比 | | | 本月數 | 去年同期 | 增減 | 本年累計 | 去年累計 | 增減 本月數 | 去年同期 | 增減 | 本年累計 | 去年累計 | 增減 | | | | | （%） | | | （%） | | （%） | | | （%） | | 廣汽本田汽車 有限公司 | 33,555 | 34,421 | -2.52% | 249,267 | 292,530 | -14.79% | 32,808 35,130 | -6.61% | 223,905 | 309,169 | -27.58% | | 廣汽豐田汽車 有限公司 | 81,459 | 65,242 | 24.86% | 550,593 | 518,468 | 6.20% | 76,500 72,278 | 5.84% | 543,183 ...

10月1 0日，工信部等三部门发布的《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》指出：一、对财税〔2018〕 74号文中第一条第（一）项、第（二）项中涉及的节能乘用车、节能轻型商用车、节能重型商用车综合工况燃料消耗量限值标准进行 更新；二、对财税〔20 18〕7 4号文中第二条第（二）项中涉及的新能源汽车产品技术要求进行调整；三、享受车船税优惠的节能、新 能源汽车产品其他技术要求继续按照财税〔201 8〕74号文有关规定执行；四、本公告自2026年1月1日起实施。工业和信息化部、财 政部、税务总局公告2024年第10号同时废止。 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 2 02 5年第25号 为适应节能与新能源汽车产业发展和技术进步需要，结合《乘用车燃料消耗量限值》（GB 19578—2024）、《轻型商用车辆燃料消耗 量限值及评价指标》（GB 20997—2024）、《重型商用车辆燃料消耗量限值》（GB 30510—2024）等标准发布实施，现就《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〔2 018〕74号）中享受 ...

2025年第25号 为适应节能与新能源汽车产业发展和技术进步需要，结合《乘用车燃料消耗量限值》（ GB 19578 — 2024 ）、《轻型商用车辆燃料消耗量限值及评价指标》（ GB 20997 — 2024 ）、《重型商用车辆燃料消耗量限值》（ GB 30510 — 2024 ）等标准发布实施，现 就《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）中享受车船税优惠的节能、新能源汽车产品技术要求有 关事项公告如下： 一、对财税〔 2018 〕 74 号文中第一条第（一）项、第（二）项中涉及的节能乘用 车、节能轻型商用车、节能重型商用车综合工况燃料消耗量限值标准进行更新，详见本公告 附件 1 、附件 2 、附件 3 。 二、对财税〔 2018 〕 74 号文中第二条第（二）项中涉及的新能源汽车产品技术要求 进行调整，详见本公告附件 4 。 导 读 为适应节能与新能源汽车产业发展和技术进步需要，工业和信息化部、财政部、税务总局 等三部门近日联合发布公告，调整享受车船税优惠的节能、新能源汽车产品技术要求。本 公告自2026年1月1日起实 ...

欢迎扫描下方二维码关注： 本案例中本次转让财产的收入额 小于财产原值和合理费用之和, 应纳税所得额为零，因此不需要缴纳个人所 得税。 ELETERE 根据《中华人民共和国印花税法》的《印 花税税目税率表》，个人书立的动产买卖合同 不在征税范围内。 本案例中,小李不需要缴纳印 税。 四、三钢两岸线 根据《财政部 税务总局 工业和信息化部 关于延续和优化新能源汽车车辆购置税减免政 策的公告》（财政部 税务总局 工业和信息化 部公告2023年第10号） C THE THE FELL T C 对购置日期在2024年1月1日至2025 年12月31日期间的新能源汽车免征车辆 购置税。 其中,每辆新能源乘用车免税额不超过3万元。 对购置日期在2026年1月1日至2027 年12月31日期间的新能源汽车减半征收 车辆购置税。 其中,每辆新能源乘用车减税额不超过1.5 万元 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。 享受车辆购置税减免政策的新能源汽车， 是指符合新能源汽车产品技术要求的纯电动汽 车、插电式混合动力（含增程式）汽车、燃料 电池汽车。新能源汽车产品技术要求由工业和 信息化部会 ...

欢迎扫描下方二维码关注： 没错! 你知道如果我将车辆"以旧 换新"，会涉及哪些税费吗? 有问题,找税税! 与个人相关的 车辆"以旧换新"税收知识 让我来教您! 税 税 假设小李在2025年8月以5万 元的价格（低于汽车原购入价格） 把旧车卖给二手车经销企业，同月 以25万元（不含增值税）的价格购 入了一辆5座新能源乘用车。那小 李将车辆"以旧换新"涉及的税收 知识有哪些呢? 根据《中华人民共和国增值税暂行条例》 第十五条第七项，销售的自己使用过的物品免 征增值税。 本案例中,小李个人销售二手车免 征增值税。 品个人所得現 根据《中华人民共和国个人所得税法》第 六条第五项，财产转让所得，以转让财产的收 入额减除财产原值和合理费用后的余额，为应 纳税所得额。《中华人民共和国个人所得税法 实施条例》第十七条，财产转让所得，按照一 次转让财产的收入额减除财产原值和合理费用 后的余额计算纳税。 本案例中车辆购置税应纳税额=销 售 价 格 × 车 辆 购 置 税 税 率 (10%)=25×10%=2.5(万元),如果小李 买的新能源汽车为符合车辆购置税减免政策 标准的新能源乘用车，车辆购置税应纳税额 2.5万元未超过3万 ...

Core Insights - GAC Group reported a decline in both production and sales of vehicles in August, with total production down 17.93% year-on-year and total sales down 8.43% year-on-year [3] Group Summaries GAC Honda - In August, GAC Honda produced 22,411 vehicles, a decrease of 26% year-on-year, with cumulative production for the year at 215,712 vehicles, down 16.43% [2] - August sales were 20,417 vehicles, down 37.83% year-on-year, with cumulative sales of 191,097 vehicles, down 30.27% [2] GAC Toyota - GAC Toyota's production in August was 62,319 vehicles, a slight increase of 0.18% year-on-year, with cumulative production at 469,134 vehicles, up 3.51% [2] - August sales reached 64,000 vehicles, up 14.29% year-on-year, with cumulative sales of 466,683 vehicles, an increase of 4.73% [2] GAC Trumpchi - GAC Trumpchi produced 24,859 vehicles in August, down 26.86% year-on-year, with cumulative production at 201,396 vehicles, down 22.7% [2] - August sales were 26,648 vehicles, a decrease of 3.2% year-on-year, with cumulative sales of 197,014 vehicles, down 18.66% [2] GAC Aion - GAC Aion's production in August was 18,126 vehicles, a significant decline of 39.01% year-on-year, with cumulative production at 169,977 vehicles, down 14.67% [4] - August sales were 24,318 vehicles, down 23.46% year-on-year, with cumulative sales of 154,119 vehicles, down 17.31% [4] Other Segments - Other vehicle production totaled 523 units in August, a substantial increase of 757.38% year-on-year, with cumulative production at 2,174 units, up 48.29% [3] - The total production of new energy vehicles in August was 32,349 units, down 9.47% year-on-year, with cumulative production at 250,966 units, down 1.4% [3]

Core Viewpoint - GAC Group reported a significant decline in vehicle sales for July, with a total of 119,482 units sold, representing a year-on-year decrease of 15.38% [2][4] Group Performance - GAC Honda was the most affected brand, with July sales plummeting to 16,033 units, a staggering drop of 51.81% year-on-year [2][4] - Cumulative sales for GAC Honda from January to July reached 170,680 units, down 29.24% compared to the previous year [2][4] - GAC Toyota, in contrast, saw a sales increase of 8.23% in July, selling 58,011 units [4] Sales Breakdown - Total vehicle sales for GAC Group from January to July amounted to 874,782 units, reflecting a 12.89% decline year-on-year [2][4] - GAC Trumpchi's July sales were 24,079 units, down 6.66% year-on-year, while GAC Aion's sales fell by 25.32% to 21,124 units [4] Challenges and Strategic Initiatives - GAC Honda's sales decline is attributed to slow electrification and insufficient product competitiveness, with a market penetration rate of 6.7% for mainstream joint venture brands compared to 74.9% for domestic new energy vehicles [2][4] - GAC Group is implementing a three-year "Panyu Action" plan to reform its integrated operations of self-owned brands to reverse the current downturn [4] - The company has invested 1.5 billion yuan to establish Huawang Automotive in collaboration with Huawei, with plans to launch a high-end model by 2026 and develop solid-state battery technology [4] - GAC Group's exports have seen a significant increase of 45.8%, with new factories in Malaysia and Thailand set to enhance its international market presence [4]