On December 11, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation issued the "Announcement on Adjusting the Technical Requirements for New Energy Vehicle Products for Reducing and Reducing Vehicle Purchase Tax", which further raised the threshold for reducing and reducing vehicle purchase tax for new energy vehicles, and many popular models were affected.
The new regulations clarify the technical conditions and implementation requirements applicable to the vehicle purchase tax reduction and exemption policy for new energy vehicles after 2024, including: the maximum speed of pure electric passenger vehicles in 30 minutes shall not be less than 100km h;The driving range of pure electric passenger cars has been increased from no less than 100km to 200kmThe mass energy density of the power battery system of pure electric passenger cars has been increased from no less than 95Wh kg to 125Wh kg.
In addition, according to the curb weight (m, kg) of different models, the target value of power consumption per 100 kilometers (y) has also been adjusted.
However, the new regulations add technical requirements for low-temperature mileage attenuation, which can be relaxed to 95 Wh for low-temperature mileage attenuation rates of less than 35%, and the driving range requirements for pure electric passenger vehicles can be relaxed to 120 km.
Combining these changes, the A00 class mini car is the first to bear the brunt, and we have also sorted out the popular models with monthly sales of more than 5,000 units to see which ones will be affected.
Wuling Hongguang MINIEV (monthly sales volume 2.)300,000).
The Wuling Hongguang MINIEV currently has a range of 3 models28-9.990,000. Many of its 2022 models have a range of 120km-170km, which cannot meet the requirements.
After the new regulations, only the 2022 Gameboy series, the 2022 convertible and the 2024 Macaron 215km will still be eligible for the purchase tax reduction.
Changan Lumin (monthly sales volume 1.)670,000).
Changan Lumin currently has five models on sale, with a price range of 499-6.990,000 yuan. The entry-level 2022 155km Sweet model does not meet the mileage requirement.
However, the curb weight of the car is 805kg, 100 kilometers of power consumption 93kWh is up to standard, so if the car can achieve a low temperature mileage attenuation rate of less than 35%, it can still enjoy the purchase tax exemption policy.
Geely Panda (monthly sales 1.)520,000).
Geely Panda's current models are priced in the 2 price range99-5.690,000 yuan. Its 2023 Asian Games Bear, Cute Bear, and Super Cute Bear all have a cruising range of 120km.
In addition, the curb weight of these three cars is 715kg, and the power consumption per 100 kilometers reaches 92kwh, which also exceeds the latest requirements (84kWh), are not eligible for purchase tax relief.
QQ Ice Cream (monthly sales 0.)900,000).
QQ Ice Cream is currently on sale in 16 models, with a price range of 299-5.750,000 yuan. It may be the most affected model, according to the new regulations on cruising range, only the 2023 model 205km sundae and sundae + meet the requirements, and the remaining 14 models have a cruising range of less than 200km, and the power consumption of 100km does not meet the requirements.
According to the new regulations, the transition period is from January 1, 2024 to May 31, 2024. For models that have been included in the "Catalogue of New Energy Vehicle Models Exempt from Vehicle Acquisition Tax" and are still valid before December 31, 2023, they will be automatically transferred to the "Tax Reduction and Exemption Catalogue". Those who do not meet the requirements can also enjoy tax reduction and exemption if they complete the technical upgrade during the transition period and meet the standards after submitting supplementary materials. From June 1, 2024, models that do not meet the technical requirements of this announcement will be withdrawn from the "Tax Reduction and Exemption Catalogue".
In addition to the latest announcement raising the threshold for the reduction and exemption of vehicle purchase tax for new energy vehicles, the "Announcement on Extending and Optimizing the Vehicle Purchase Tax Reduction and Exemption Policy for New Energy Vehicles" issued by the three departments in June has made it clear that new energy vehicles with a purchase date between January 1, 2024 and December 31, 2025 will be exempted from vehicle purchase tax.
Among them, 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 purchased between January 1, 2026 and December 31, 2027, of which the tax reduction for each new energy passenger vehicle shall not exceed 150,000 yuan.
The impact of this regulation is mainly on the new forces of some first-class brands and mid-to-high-end new energy vehicles.
In short, according to the calculation method of motor vehicle purchase tax: purchase price (1+13%) purchase tax rate (10%), as long as the invoice** is higher than 3390,000 yuan of new energy vehicles, the owner needs to pay purchase tax, these cars include:
ZEEKR 001 (ME version, YOU version and WE version 140kWh), Tang EV (635km 4WD flagship, etc.), Nezha S (650 km 4WD Brilliant Edition), Model Y (P high-performance version), Denza N7 (N-SPORT version, long-range performance version), Xpeng P7 (610 Pengyi performance version), Haobo GT (710 rear-wheel drive supercharge MAX version), VOYAH Chasing Light (long-range version), Xpeng G version and other models.
There are more than 350,000 models such as the Ideal (except for the AIR model) and NIO (except for the ES6 75kWh model), Hiphi Y, Polestar 4, luxury version and 116-degree four-wheel drive version of AVATR 11, AVATR 12 (except for low configuration), Ruige, Zhiji L7 (except for the Elite version), and BMW i3.