With the entry of the Xiaomi brand into the "new energy vehicle" track, new energy vehicles have ushered in another peak period of purchase.
Today, let's learn: the latest vehicle purchase tax reduction and exemption policy for new energy vehicles:
1. What are the benefits?
(1) New energy vehicles with a purchase date between January 1, 2024 and December 31, 2025 are exempt from vehicle purchase tax, of which the tax exemption for each new energy passenger vehicle shall not exceed 30,000 yuan;
(2) The vehicle purchase tax will be halved for new energy vehicles purchased between January 1, 2026 and December 31, 2027, of which the tax reduction for each new energy passenger vehicle shall not exceed 15,000 yuan.
(Source: Screenshot of the official website of the Ministry of Finance)
2. How to determine the date of purchase?
The date of purchase shall be determined in accordance with the date of issuance of valid vouchers such as uniform invoice for the sale of motor vehicles or special payment certificate for customs duties.
3. What are the subjects of enjoyment?
(1) New energy vehicles enjoying the vehicle purchase tax reduction and exemption policy refer to pure electric vehicles, plug-in hybrid vehicles (including extended range) vehicles and fuel cell vehicles that meet the technical requirements of new energy vehicle products.
The technical requirements for new energy vehicle products shall be formulated by the Ministry of Industry and Information Technology, in conjunction with the Ministry of Finance and the State Administration of Taxation, according to the technological progress of new energy vehicles, the development of the standard system and the changes in vehicle models.
(2) New energy passenger vehicles refer to new energy vehicles that are mainly used for carrying passengers and their carry-on luggage and/or temporary items in terms of design, manufacture and technical characteristics, and have no more than 9 seats, including the driver's seat.
4. What are the other precautions?
(1) When the seller sells a new energy vehicle in the "battery swap mode", if the sales amount of the new energy vehicle without the power battery and the power battery are separately calculated and invoiced separately, the taxable price of the vehicle acquisition tax shall be taken as the taxable price of the vehicle acquisition tax according to the tax-exclusive price stated in the uniform invoice for the sales of the motor vehicle obtained by the purchaser of the new energy vehicle without the power battery.
(2) "Battery swap mode" new energy vehicles shall meet the relevant technical standards and requirements for battery swapping, and new energy vehicle manufacturers can provide users with battery swap services on their own or by entrusting a third party.
(Source: Screenshot of the official website of the Ministry of Finance)
(3) Automobile enterprises shall ensure that the electronic information of the vehicle is consistent with the vehicle product, and the seller shall truthfully issue invoices, and shall deal with the loss of vehicle acquisition tax due to the provision of false information or materials in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules.
⭐ Have you learned all the content of today?Remember to forward it to your partners in need~