Recently, the relevant persons in charge of the Taxation Department of the Ministry of Finance and the Goods and Labor Taxation Department of the State Administration of Taxation answered reporters' questions on issues related to the continuation and optimization of the vehicle purchase tax reduction and exemption policy for new energy vehicles, involving issues such as the scope of reduction and exemption, how to calculate the price, etc. The details are as follows:
1. Question: What is the background and significance of this extension and optimization of the vehicle purchase tax reduction and exemption policy for new energy vehicles?
Answer: New energy vehicles integrate new energy, new materials, and a variety of transformative technologies such as the Internet, big data, and artificial intelligence. They can promote the transformation of automobiles from simple means of transportation to mobile intelligent terminals, energy storage units, and digital space, and drive Transform and upgrade energy, transportation, and information and communication infrastructure. The development of new energy vehicles is the only way for my country to move from a big automobile country to a powerful automobile country. It is a strategic measure to deal with climate change and promote green development. It is also an important engine for expanding domestic demand and promoting sustained economic growth.
In recent years, my country's new energy vehicles have entered the fast lane. Since 2015, production and sales have increased for eight consecutive years, ranking among the top in the world. However, it should also be noted that my country's new energy vehicle industry is still in the process of transitioning from policy-driven to market-driven. There are still some shortcomings in key core technologies and components, weak upstream resource support capabilities, insufficient infrastructure support, and insufficient risk resistance. The capabilities are not strong enough, and the competitive environment facing industrial development is stressful.
In order to consolidate and maintain the competitive advantages of my country's new energy automobile industry and accelerate the transformation from a major automobile country to an automobile power, in accordance with the relevant decisions of the State Council executive meeting, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology issued the "On Continuing and Optimizing New Energy Vehicles" "Announcement on the Purchase Tax Reduction and Reduction Policy for Energy Vehicles" (Announcement No. 10, 2023, hereinafter referred to as the "Announcement"), the main consideration is to further exert the incentive effect of tax policies, guide relevant parties to seize development opportunities, promote technological innovation and product innovation, and continuously Enhance the core competitiveness of the industry, expand the consumption of new energy vehicles, and help the high-quality development of the new energy vehicle industry.
2. Question: What are the main contents of continuing and optimizing the vehicle purchase tax reduction and exemption policy for new energy vehicles?
Answer: The main contents of the "Announcement" include four aspects:
1: New energy vehicles with purchase dates 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; for purchase The vehicle purchase tax for new energy vehicles between January 1, 2026 and December 31, 2027 will be halved, of which the tax reduction for each new energy passenger vehicle shall not exceed 15,000 yuan. At the same time, in order to guide enterprises to accelerate technology research and development and upgrading, the Ministry of Industry and Information Technology will also optimize the technical requirements for enjoying vehicle purchase tax reduction and exemption policies based on new energy vehicle technological progress, standard system development, and vehicle model changes.
Second: It is to clarify the vehicle purchase tax calculation price for the sales of new energy vehicles in the "battery swap mode". That is, if the sales of power batteries and new energy vehicles without power batteries are calculated separately and invoices are issued separately, the tax-exclusive price stated in the unified motor vehicle sales invoice obtained for the purchase of new energy vehicles without power batteries will be used as vehicle purchase Tax price.
Three: In order to strengthen and standardize management, the Ministry of Industry and Information Technology and the State Administration of Taxation have issued the "Catalogue of New Energy Vehicle Models with Reduction and Exemption of Vehicle Purchase Tax" (hereinafter referred to as the "Catalog") to implement the new energy vehicle models that enjoy vehicle purchase tax reduction and exemption. manage. Car companies are required to label new energy vehicles that have been included in the "Catalog" and new energy vehicles that meet the requirements of "battery swap mode" during the car factory process. The tax authorities will be valid based on the labels and invoices verified by the Ministry of Industry and Information Technology. With the certificate, go through the vehicle purchase tax reduction and exemption procedures.
Four: It is to clarify the handling of the loss of vehicle purchase tax due to the provision of false information or materials.
3. Question: What measures will be taken to ensure that the vehicle purchase tax reduction and exemption policy for new energy vehicles is implemented?
Answer: This extension and optimization of the vehicle purchase tax reduction and exemption policy for new energy vehicles involves many policy adjustments, including setting tax reduction limits for new energy passenger vehicles, adjusting the technical requirements for new energy vehicles, and re-issuing the catalog of models that enjoy tax reductions, etc. There is a lot of preparation that needs to be done in the early stages.
We will focus on the following aspects:
One: It is to cooperate closely with relevant departments to jointly carry out policy conversion work and ensure a smooth transition of the market.
Two: Strengthen policy publicity, guidance and guidance, pay close attention to and follow up on the issues and opinions and suggestions reported by all sectors of society after the policy is promulgated, and respond to social concerns in a timely manner.
Three: It is to effectively improve the level of tax services and ensure the implementation of tax reduction and exemption policies. The fourth is to give full play to the advantages of cross-department data sharing, continuously enrich and expand the basis for cross-department collaboration, transmit information in a timely and accurate manner, effectively improve the quality and efficiency of vehicle purchase tax collection and management, give full play to the incentive and guidance role of tax policies, and better serve new energy. High-quality development of the automobile industry.
4. Question: After the implementation of the "Announcement", will there be any changes in the operations of car buyers and automobile companies?
Answer: In the vehicle sales process, car buyers will continue to use the previous method when applying for vehicle purchase tax, with basically no changes.
In the vehicle production process, for new energy vehicles that have been included in the "Catalog", new energy vehicle manufacturers or imported new energy vehicle dealers must upload the "Motor Vehicle Factory Certificate" or the "Vehicle Electronic Information Sheet" for imported motor vehicles. When entering the vehicle, mark "Yes" in the "Whether it meets the conditions for vehicle purchase tax exemption"; in addition, for new energy vehicles that have been included in the "Catalog" and meet the regulations in "battery swap mode", you should also mark "whether it is in the 'battery swap mode'" field. The 'New Energy Vehicle' field is marked 'Yes'.
5. Question: How to determine the vehicle purchase tax price for new energy vehicles in "battery swap mode"?
Answer: In order to cooperate with the innovative development of the "battery swap mode" of new energy vehicles, from the perspective of guidance and regulation, new energy vehicles in the "battery swap mode" that comply with relevant technical standards and requirements are allowed to use new energy vehicles without power batteries as vehicles. Objects to which purchase tax is levied. In order to accurately distinguish the vehicle purchase tax calculation price of new energy vehicles without power batteries, sellers are required to separately calculate the sales of new energy vehicles without power batteries and issue separate invoices with power batteries when selling. If the above requirements are met, the tax-exclusive price stated in the unified motor vehicle sales invoice obtained by the purchaser when purchasing a new energy vehicle excluding power batteries shall be used as the vehicle purchase tax calculation price.
6. Question: The "Announcement" sets a tax exemption limit for new energy passenger vehicles. How is it calculated specifically?
Answer: The "Announcement" stipulates that vehicle purchase tax will be exempted from 2024 to 2025, and the tax exemption for each new energy passenger vehicle will not exceed 30,000 yuan. For example, on February 5, 2024, Li purchased a new energy passenger car that met the tax exemption standards required by the "Announcement" at a sales price of 300,000 yuan (excluding value-added tax, the same below). Taking a passenger car as an example, the vehicle purchase tax rate is 10%, the tax payable is 30,000 yuan (30×10%), and the tax exemption amount according to the tax exemption policy is 30,000 yuan. If the tax exemption limit of 30,000 yuan is not exceeded, Li does not need to Pay vehicle purchase tax; taking a new energy passenger car with a sales price of 500,000 yuan as an example, the tax payable is 50,000 yuan (50×10%). According to the tax exemption policy, the tax exemption is 50,000 yuan, and the tax exemption limit is 20,000 yuan. , Li can enjoy a tax exemption of 30,000 yuan and needs to pay a vehicle purchase tax of 20,000 yuan.
The "Announcement" stipulates that the vehicle purchase tax will be halved from 2026 to 2027, and the tax reduction for each new energy passenger vehicle will not exceed 15,000 yuan. For example, on March 1, 2026, Zhang purchased a new energy passenger car that met the tax exemption standards required by the "Announcement". Taking a new energy passenger car with a sales price of 300,000 yuan as an example, the vehicle purchase tax The tax rate is 10%, the tax payable is 30,000 yuan (30×10%), and the tax reduction amount according to the half-tax collection policy is 15,000 yuan (3×50%). Since it does not exceed the tax reduction limit of 15,000 yuan, according to the policy According to the regulations, Zhang can enjoy a tax reduction of 15,000 yuan and needs to pay a vehicle purchase tax of 15,000 yuan; taking a new energy passenger car with a sales price of 500,000 yuan as an example, the tax payable is 50,000 yuan (50×10%) , according to the half tax reduction policy, the tax reduction amount is 25,000 yuan (5×50%). Because it exceeds the tax reduction limit of 15,000 yuan, according to the policy regulations, Zhang can enjoy a tax reduction of 15,000 yuan and needs to pay a vehicle purchase tax of 3.5 Ten thousand yuan.
Address：No. 22 Hangming Road, Hangtou Town, Pudong New District, Shanghai, 201316 China
Telephone：+86 021-58222666，15800360623
E-mail：waimao@shineng.com
