根据介绍，明确新能源汽车车辆购置税减免政策延长 4 年，即延长至 2027 年 12 月 31 日。其中，对在 2024 年 1 月 1 日至 2025 年 12 月 31 日期间购置的新能源汽车免征车辆购置税，每辆汽车免税额不超过 3 万元；对在 2026 年 1 月 1 日至 2027 年 12 月 31 日期间购置的新能源汽车减半征收车辆购置税，每辆汽车减税额不超过 1.5 万元。

　　实际上，今年 6 月 21 日，财政部、税务总局、工业和信息化部就联合发布了《关于延续和优化新能源汽车车辆购置税减免政策的公告》,俊风公司网站附具体内容如下：

　　为支持新能源汽车产业发展，促进汽车消费，现就延续和优化新能源汽车车辆购置税减免政策有关事项公告如下：

　　一、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。

　　购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。

　　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。

　　二、销售方销售“换电模式”新能源汽车时，不含动力电池的新能源汽车与动力电池分别核算销售额并分别开具发票的，依据购车人购置不含动力电池的新能源汽车取得的机动车销售统一发票载明的不含税价作为车辆购置税计税价格。

　　“换电模式”新能源汽车应当满足换电相关技术标准和要求，且新能源汽车生产企业能够自行或委托第三方为用户提供换电服务。

　　三、为加强和规范管理，工业和信息化部、税务总局通过发布《减免车辆购置税的新能源汽车车型目录》（以下简称《目录》）对享受减免车辆购置税的新能源汽车车型实施管理。《目录》发布后，购置列入《目录》的新能源汽车可按规定享受车辆购置税减免政策。

　　对已列入《目录》的新能源汽车，新能源汽车生产企业或进口新能源汽车经销商（以下简称汽车企业）在上传《机动车整车出厂合格证》或进口机动车《车辆电子信息单》（以下简称车辆电子信息）时，在“是否符合减免车辆购置税条件”字段标注“是”（即减免税标识）；对已列入《目录》的“换电模式”新能源汽车，还应在“是否为‘换电模式’新能源汽车”字段标注“是”（即换电模式标识）。工业和信息化部对汽车企业上传的车辆电子信息中的减免税标识和换电模式标识进行校验，并将通过校验的信息传送至税务总局。税务机关依据工业和信息化部校验后的减免税标识、换电模式标识和机动车销售统一发票（或有效凭证），办理车辆购置税减免税手续。

　　四、汽车企业应当保证车辆电子信息与车辆产品相一致，销售方应当如实开具发票，对因提供虚假信息或资料造成车辆购置税税款流失的，依照《中华人民共和国税收征收管理法》及其实施细则予以处理。

     On July 19th, according to CCTV news, at a press conference held by the Ministry of Finance this morning, relevant officials from the Ministry of Finance introduced the specific content of continuing and optimizing the tax reduction and exemption policy for new energy vehicle purchases, clarifying that the tax reduction and exemption policy for new energy vehicle purchases will be extended until the end of 2027. Ministry of Finance: Extension of New Energy Vehicle Purchase Tax Reduction Policy for 4 Years, Until the End of 2027
According to the introduction, it is clarified that the policy of reducing and exempting the purchase tax on new energy vehicles will be extended for 4 years, that is, until December 31, 2027. Among them, new energy vehicles purchased between January 1, 2024 and December 31, 2025 are exempt from vehicle purchase tax, with a tax exemption of no more than 30000 yuan per vehicle; Half of the vehicle purchase tax will be levied on new energy vehicles purchased between January 1, 2026 and December 31, 2027, with a tax reduction of no more than 15000 yuan per vehicle.
In fact, on June 21 this year, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Industry and Information Technology jointly issued the Announcement on Continuation and Optimization of the Tax Reduction and Exemption Policy for New Energy Vehicle Purchase. The specific content attached to Junfeng Companys website is as follows:

In order to support the development of the new energy vehicle industry and promote automobile consumption, we hereby announce the continuation and optimization of the new energy vehicle purchase tax reduction and exemption policy as follows:
1、 New energy vehicles purchased between January 1, 2024 and 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.
The purchase date shall be determined based on the issuance date of valid vouchers such as the unified invoice for motor vehicle sales or the customs duty payment certificate.
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 drivers seat.
2、 When the seller sells battery swapping mode new energy vehicles, if the sales revenue of the new energy vehicles without power batteries and the sales revenue of the power batteries are calculated separately and invoices are issued, the vehicle purchase tax calculation price shall be based on the non tax price stated in the unified invoice for motor vehicle sales obtained by the buyer when purchasing the new energy vehicles without power batteries.

The battery swapping mode of new energy vehicles should meet the relevant technical standards and requirements for battery swapping, and the new energy vehicle production enterprise can provide battery swapping services for users on its own or by entrusting a third party.
3、 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 Subject to Vehicle Purchase Tax Reduction and Exemption (hereinafter referred to as the Catalogue) to manage new energy vehicle models that enjoy vehicle purchase tax reduction and exemption. After the release of the Catalogue, new energy vehicles listed in the Catalogue can enjoy vehicle purchase tax reduction and exemption policies according to regulations.
For new energy vehicles that have been listed in the Catalog, new energy vehicle manufacturers or imported new energy Car dealership (hereinafter referred to as auto enterprises) shall mark Yes (i.e. tax reduction or exemption marks) in the field of whether they meet the conditions for vehicle purchase tax reduction or exemption when uploading the Finished Vehicle Factory Certificate or the Electronic Vehicle Information Sheet of imported vehicles (hereinafter referred to as electronic vehicle information); For new energy vehicles that have been listed in the Catalogue, the Whether it is a new energy vehicle in the Exchange Mode field should also be marked with Yes (i.e. the identification of the exchange mode). The Ministry of Industry and Information Technology verifies the tax reduction and exchange mode identification in the electronic information of vehicles uploaded by automotive enterprises, and transmits the verified information to the State Administration of Taxation. The tax authorities shall handle the procedures for reducing or exempting vehicle purchase tax based on the verified tax exemption labels, power exchange mode labels, and unified invoices (or valid vouchers) for motor vehicle sales by the Ministry of Industry and Information Technology.
4、 The automobile enterprise shall ensure that the electronic information of the vehicle is consistent with the vehicle products, and the seller shall truthfully issue an invoice. If the loss of vehicle purchase tax due to the provision of false information or materials, it shall be handled in accordance with the Law of the Taxation in China on the Administration of Tax Collection and its implementation rules.