Key Points - The article discusses the vehicle purchase tax exemptions and reductions for new energy vehicles in China, highlighting specific time frames and amounts for tax relief [1][4][6] - It outlines the procedures for taxpayers to report and pay vehicle purchase tax, including the use of electronic tax platforms [5][22] - The article emphasizes the importance of timely tax payment, stating that the tax obligation arises on the day of vehicle purchase and must be reported within ten days [7][6] Tax Exemption and Reduction Details - From January 1, 2024, to December 31, 2025, each new energy passenger vehicle is exempt from vehicle purchase tax, with a maximum exemption amount of 30,000 yuan [1] - For purchases made 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 [1] Tax Payment Procedures - Taxpayers must report and pay the vehicle purchase tax at designated tax authorities based on their vehicle registration location or personal residence [6][4] - The electronic tax bureau app and website provide convenient options for taxpayers to handle their vehicle purchase tax declarations and payments [5][22] Important Deadlines - The tax obligation occurs on the day of vehicle purchase, and taxpayers are required to report and pay the tax within ten days of this date [7][6]

Group 1 - The article discusses the process of vehicle purchase tax declaration, highlighting the automatic retrieval of taxpayer vehicle information and eligibility for tax exemptions based on certificate and invoice data [4][5][8] - Taxpayers must confirm the accuracy of their vehicle declaration data and provide necessary information before submitting the declaration [5][7] - Upon successful declaration, taxpayers can immediately proceed to pay the tax due, with electronic proof of tax payment generated based on the tax amount [8][9] Group 2 - The article emphasizes the importance of accurate invoice details for tax compliance, stating that vague invoice descriptions cannot be used for tax deductions or credits [17][19] - It outlines the required contents of an invoice, including item names, amounts, and tax rates, which must reflect actual sales transactions [19][20] - The article warns against non-compliance in invoice issuance, stressing that invoices must be issued according to actual sales conditions and not based on buyer requests [20][22]

Core Viewpoint - The article provides a detailed guide on how to file vehicle purchase tax through the electronic tax bureau, outlining two scenarios: agent filing and self-filing [1][2]. Group 1: Agent Filing Process - Step 1: Log into the electronic tax bureau and navigate to the vehicle purchase tax filing section [2]. - Step 2: The system offers two filing methods for agents: "Add New" and "Batch Import" [4]. - For "Add New," agents can enter vehicle information manually and confirm the addition [4]. - For "Batch Import," agents must download a template, fill it out, and upload the completed list [5]. - After importing, agents can select the vehicles to be declared and submit the filing, followed by payment of the tax [6]. Group 2: Self-Filing Process - In the self-filing mode, the system automatically retrieves the vehicle purchase information that needs to be declared [7]. - Users must verify the accuracy of the selected vehicle data before submitting the filing [7]. - Upon successful submission, users can proceed to pay the tax and download the tax payment certificate [7].