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.

1. Question: What is the background and significance of the extension and optimization of vehicle purchase tax reduction and exemption policies for new energy vehicles?

Answer: New energy vehicles integrate new energy, new materials, the Internet, big data, artificial intelligence and other changes.It is a new technology that can promote the transformation of automobiles from simple means of transportation to mobile intelligent terminals, energy storage units and digital spaces, and drive the transformation and upgrading of energy, transportation, 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 strong automobile country, and it is an important step to cope with climate change.It is a strategic measure to promote green development and 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. Upstream resource support capabilities are weak, infrastructure support is insufficient, and risk resistance capabilities are not strong enough. The competitive environment faced by industrial development isThe environment is under great pressure.

In order to consolidate and maintain the competitive advantage of my country's new energy automobile industry and accelerate the transformation from a major automobile country to a powerful automobile country, 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 (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 improve productionThe 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:

First, new energy vehicles with purchase dates between January 1, 2024 and December 31, 2025 will be exempted from vehicle purchase tax, of which the tax exemption for each new energy passenger vehicle shall not exceed 30,000 yuan;The vehicle purchase tax will be halved for new energy vehicles with a purchase date between January 1, 2026 and December 31, 2027. Among them, 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 speed up technology research and development and upgrading, the industry and information technology will also beThe Ministry of Chemical Industry has optimized the technical requirements for enjoying vehicle purchase tax reduction and exemption policies based on the technological progress of new energy vehicles, the development of standard systems and changes in vehicle models.

The second is the vehicle purchase of new energy vehicles selling "battery swap mode"The taxable price is clarified. 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 shall be used as the vehicle purchase tax taxable price.

Third, 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 Vehicle Purchase Tax Reduction and Exemption" (hereinafter referred to as the "Catalog") to implement management of new energy vehicle models that enjoy vehicle purchase tax reduction and exemption. RequirementsCar companies will label new energy vehicles that have been included in the "Catalogue" and new energy vehicles that meet the requirements of "battery swap mode" during the car leaving the factory. The tax authorities will handle vehicle purchase tax based on the valid certificates such as labels and invoices verified by the Ministry of Industry and Information Technology.Tax reduction and exemption procedures.

The fourth 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 the vehicle purchase tax reduction and exemption policy for new energy vehicles?Are the policies implemented in place?

Answer: This extension and optimization of the vehicle purchase tax reduction and exemption policy for new energy vehicles involves multiple 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 vehicle models that enjoy tax reductions.etc., there are a lot of preparations that need to be made in the early stage, and we will focus on the following aspects: First, work closely with relevant departments to jointly carry out policy conversion work to ensure a smooth transition of the market. Second, we will strengthen policy publicity, guidance and guidance, and pay close attention and follow-up to understand all sectors of society after the introduction of the policy.Reflected problems and opinions and suggestions, respond to social concerns in a timely manner. The third is to effectively improve the level of tax service 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, timely and accurate transmission of information, and effectively improve vehicleImprove the quality and efficiency of purchase tax collection and management, give full play to the incentive and guidance role of tax policies, and better serve the high-quality development of the new energy automobile industry.

4. Question: After the implementation of , are there 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 declaring to enjoy the vehicle purchase tax, and there is basically no change.

In the vehicle production process, for new energy vehicles that have been included in the , new energy vehicle manufacturers or imported new energy vehiclesWhen the source car dealer uploads the "Motor Vehicle Factory Certificate" or the imported motor vehicle "Vehicle Electronic Information Sheet", mark "Yes" in the "Does it meet the conditions for vehicle purchase tax exemption" field? In addition, for listed vehiclesEnter the and meet the regulations for "battery swap mode" new energy vehicles. You should also mark "Yes" in the field of "whether it is a "battery swap mode" new energy vehicle"dquo;.

5. Question: How to determine the vehicle purchase tax taxable price for new energy vehicles in the "battery swap mode"?

Answer: In order to cooperate with the "battery swap mode" of new energy vehicles"Innovative development, from the perspective of guidance and regulation, allows "battery replacement mode" new energy vehicles that comply with relevant technical standards and requirements, and new energy vehicles that do not contain power batteries are subject to vehicle purchase tax. In order to accurately distinguish those that do not contain power batteries,The vehicle purchase tax calculation price of new energy vehicles with power batteries requires the seller to separately calculate the sales of new energy vehicles without power batteries and issue separate invoices with the power batteries when selling. If the above requirements are met, the purchase tax will be calculated based on the machine price obtained by the car buyer when purchasing a new energy vehicle without power batteries.The tax-exclusive price stated in the unified invoice for the sale of high-speed trains is regarded as the vehicle purchase tax taxable price.

　6. Question: has set a tax exemption limit for new energy passenger vehicles. How to calculate it specifically?

Answer: stipulatesVehicle purchase tax will be exempted from 2024 to 2025, and the tax exemption for each new energy passenger car shall 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 , at the sales priceTake a new energy passenger car worth 300,000 yuan (excluding value-added tax, the same below) as an example. The vehicle purchase tax rate is 10%, and the tax payable is 30,000 yuan (30×10%). According to the tax exemption policy, the tax exemption is 30,000 yuan. If the tax exemption limit of 30,000 yuan is not exceeded, Li does not need to pay vehicle taxes.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. If it exceeds the tax exemption limit of 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.Yuan.

It is stipulated that the vehicle purchase tax will be halved in 2026 and 2027, and the tax reduction for each new energy passenger vehicle shall not exceed 15,000 yuan. For example, Zhang purchased a vehicle on March 1, 2026 that met the requirements of For new energy passenger cars that require tax reduction and exemption standards, taking a new energy passenger car with a sales price of 300,000 yuan as an example, the vehicle purchase tax rate is 10%, the tax payable is 30,000 yuan (30×10%), and the tax reduction amount according to the halving policy is 15,000 yuan (3× 50%), since the tax reduction limit of 15,000 yuan is not exceeded, according to the policy 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%), the tax reduction amount according to the half collection policy 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 35,000 yuan.