欧中贸易谈判后 中国下调新能源汽车增值税出口退税率

欧中贸易谈判在北京结束后，中国财政部和税务总局宣布调整出口退税政策1。自2027年4月1日起，新能源汽车增值税出口退税率将从13%下调至9%1。这是继光伏、电池产品之后，"新三样"中新能源汽车首次纳入出口退税调整的产品1。同时，自2027年4月1日起，电子烟设备装置等产品的增值税出口退税也将被取消1。

出口退税率的下调将增加中国车企的出口成本1。根据之前的政策调整，中国已在2024年1月取消了光伏产品增值税出口退税，同时将电池产品出口退税率从9%下调至6%1。电池产品的出口退税进一步取消定在2027年1月1日1。

China's Ministry of Finance and State Administration of Taxation announced a reduction in the value-added tax export rebate rate for new energy vehicles, effective April 1, 2027 1. The rate will decline from 13 percent to 9 percent, marking the first time new energy vehicles from China's "new three" export products have been subject to export tax rebate adjustments 1. This policy change will increase export costs for Chinese automakers 1.

The announcement followed the conclusion of EU-China trade talks in Beijing last week, during which both sides reached a consensus list containing 16 items of cooperation 1. Alongside the vehicle rebate adjustment, China will also eliminate the value-added tax export rebate for electronic cigarette devices and equipment starting April 1, 2027 1. These measures build on China's previous export tax policy modifications, which included the elimination of photovoltaic product rebates in January 2024 and a reduction of battery product rebates from 9 percent to 6 percent, with complete elimination scheduled for January 1, 2027 1.