近日，财政部、税务总局、工业和信息化部出台的《关于延续和优化新能源汽车车辆购置税减免政策的公告》（下称《公告》）明确，对购置日期在2024年1月1日至2025年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不超过3万元；对购置日期在2026年1月1日至2027年12月31日期间的新能源汽车减半征收车辆购置税，其中，每辆新能源乘用车减税额不超过1.5万元。
根据《公告》，享受车辆购置税减免政策的新能源汽车，是指符合新能源汽车产品技术要求的纯电动汽车、插电式混合动力（含增程式）汽车、燃料电池汽车。新能源汽车产品技术要求由工业和信息化部会同财政部、税务总局根据新能源汽车技术进步、标准体系发展和车型变化情况制定。
新能源乘用车，是指在设计、制造和技术特性上主要用于载运乘客及其随身行李和（或）临时物品，包括驾驶员座位在内最多不超过9个座位的新能源汽车。 “由于是新能源车购税‘两免两减’，中间有一定的政策稳定性，长期利好新能源车，预计能达到峰值接近2000亿元的年度免税规模，力度超强的免税力度体现了超预期的国家政策支持。” 全国乘用车市场信息联席会秘书长崔东树对上海证券报记者表示。
崔东树表示，今年新能源车购税的“两免两减”政策没有退坡变化，因此消费者抢购概率较小，对车市没有太大影响。同时，今年是车市首次没有税收补贴政策变化的一年，新能源车市发展将相对平稳，今年还是保持原有预测。预计后年的退坡可能带来抢购效应，由此对2025年车市增速预期将更乐观。
Recently, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology issued the "Announcement on Continuation and Optimization of the Reduction and Exemption Policy for New Energy Vehicle Purchase Tax" (hereinafter referred to as the "Announcement"), which clearly stipulates that new energy vehicles purchased from January 1, 2024 to December 31, 2025 are exempt from vehicle purchase tax, with a tax exemption of no more than 30000 yuan per new energy passenger vehicle; Vehicle purchase tax will be halved for new energy vehicles purchased between January 1, 2026 and December 31, 2027, with a tax reduction of no more than 15000 yuan per new energy passenger vehicle.
According to the Announcement, new energy vehicles that enjoy the policy of reducing vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles (including extended range), and fuel cell vehicles that meet the technical requirements of new energy vehicle products. The technical requirements for new energy vehicle products are formulated by the Ministry of Industry and Information Technology, in conjunction with the Ministry of Finance and the State Administration of Taxation, based on the progress of new energy vehicle technology, the development of standard systems, and changes in vehicle models.
New energy passenger vehicles refer to new energy vehicles that are primarily designed, manufactured, and technically designed to carry passengers, their accompanying luggage, and/or temporary items, with a maximum of 9 seats, including the driver's seat. "As the purchase tax of Alternative fuel vehicle is' two exemptions and two reductions', there is a certain policy stability in the middle, which is good for Alternative fuel vehicle for a long time. It is expected that the annual tax exemption scale will reach a peak of nearly 200 billion yuan, and the super strong tax exemption strength reflects the unexpected national policy support." Cui Dongshu, Secretary General of the National Passenger Vehicle Market Information Joint Conference, told the reporter of Shanghai Securities Journal.
Cui Dongshu said that the "two exemptions and two reductions" policy of Alternative fuel vehicle purchase tax this year has not changed, so the probability of consumers snapping up is small, which has little impact on the car market. At the same time, this year is the first year that there is no change in the tax subsidy policy in the car market. The development of Alternative fuel vehicle market will be relatively stable, and this year it will maintain the original forecast. It is expected that the decline in the following year may bring about a panic buying effect, which will make it more optimistic about the growth rate of the car market in 2025.