欢迎扫描下方二维码关注： 国家税务总局 工业和信息化部 关于发布《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（第十九批）的公告 国家税务总局 工业和信息化部公告2025年第21号 为切实落实国务院优化营商环境改革要求，提升纳税服务水平，提高税收管理质效，更好地维护纳税人权益，财政部、税务总局、工业和信息化部制 发了《关于设有固定装置的非运输专用作业车辆免征车辆购置税有关政策的公告》（2020年第35号）、税务总局、工业和信息化部制发了《关于设有固定 装置的非运输专用作业车辆免征车辆购置税有关管理事项的公告》（2020年第20号），进一步优化设有固定装置的非运输专用作业车辆（以下简称专用车 辆）车辆购置税优惠政策管理机制。对于免征车辆购置税的专用车辆，通过《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（以下简称 《目录》）实施管理，纳税人购买列入《目录》的专用车辆可享受免征车辆购置税政策。 二、本批《目录》基本情况 本批《目录》为第十九批，共涉及215家企业的638个车型。 特此公告。 附件： 免征车辆购置税的设有固定装置的非运输专用作业车辆目录（第十九批） 国家税务总局 工业和信息化部 ...

Core Viewpoint - The article discusses various tax exemption and reduction policies for vehicle purchase tax in China, particularly focusing on new energy vehicles and specific categories of vehicles that qualify for these benefits [3][4][5]. Group 1: Tax Exemption Policies - Vehicles exempt from vehicle purchase tax include those used by foreign embassies, military vehicles, emergency rescue vehicles, and public transport vehicles [3]. - 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 [4][5]. - For new energy vehicles 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][5]. Group 2: Specific Cases and Examples - An example illustrates that if a new energy vehicle is purchased for 300,000 yuan, the tax would normally be 30,000 yuan, but under the exemption policy, no tax is owed [7]. - If a new energy vehicle is purchased for 500,000 yuan, the tax would be 50,000 yuan, but the exemption limit allows for only 30,000 yuan to be exempted, resulting in a tax payment of 20,000 yuan [7][8]. - Another example shows that for a vehicle purchased in 2026 for 300,000 yuan, the tax would be 30,000 yuan, but with a 50% reduction, the tax owed would be 1,500 yuan [8].