中国将从2027年4月起降低新能源汽车出口增值税退税率，由13%下调至9%。
China will be reducing the VAT rebate for new energy vehicle exports from April 2027, from 13% to 9%.
财政部和国家税务总局10月12日发布的公告显示，该降幅影响所有类型的新能源汽车，包括商用电动汽车和插电式混合动力乘用车。
The reduction affects all types of new energy vehicles, including commercial electric vehicles and plug-in hybrid passenger vehicles, according to a 12 October announcement from the Ministry of Finance and the State Taxation Administration.
中国汽车经销商协会乘用车分会会长崔东树向《第一财经》表示，降低退税率具有多重目的。其一是遏制内卷——即汽车制造商之间的恶性竞争行为，例如以极低价格甚至亏损出口。高额退税使他们能够通过低于成本的价格在海外销售，并以税收退税抵消海外亏损，崔东树称这可能引发国外的反补贴调查。其二是主动管理贸易摩擦风险，鼓励行业从单纯的价格竞争转向注重产品质量。
Lowering the rebate rate serves several purposes, Cui Dongshu, head of the Passenger Car branch of the China Automobile Dealers’ Association, told Yicai. One is to curb involution – vicious competitive practices among automakers, such as exporting at very low prices and even at a loss. High rebates have allowed them to offset losses overseas by selling below cost through tax refunds, and Cui said this could trigger anti-subsidy investigations abroad. The other is to proactively manage trade friction risks and encourage the industry to move from competing solely on price to focusing on product quality.
该公告发布之际，距离中国与欧盟贸易谈判结束仅几天。据中国对欧盟商会称，双方就“适度调整”中国向欧盟出口混合动力汽车和插电式混合动力汽车达成共识。
The announcement comes just days after the conclusion of China-European Union trade negotiations. Both sides reached a consensus on “moderately adjusting” Chinese exports of hybrid and plug-in hybrid electric vehicles to the bloc, according to the China Chamber of Commerce to the EU.
2025年，欧盟从中国进口约30万辆混合动力汽车。据中央电视台报道，双方在此基础上协商了固定年度增长量，确保中国汽车对欧盟出口稳定增长。
The EU imported about 300,000 hybrid vehicles from China in 2025. According to CCTV, the two sides negotiated a fixed annual increase based on the figure, ensuring stable growth of Chinese automobile exports to the EU.
税率下调预计对出口车型的毛利率影响不足2%。这意味着，对中高端车型影响相对有限，但对低端、高销量车型压力更大，因为这些车型本身利润率已很薄，据《21世纪商业评论》报道。
The rate reduction is expected to have a less than 2% impact on the gross profit margin of exported models. This means it will have a relatively limited impact on mid- to high-end models, but puts greater pressure on low-end, high-volume models as they already operate on thin margins, according to the 21st Century Business Herald.
此次削减紧随太阳能产品出口增值税退税政策于2026年4月取消之后。与此同时，电池产品的同类退税率已于4月从9%下调至6%，并将于2027年1月起取消。
The reduction follows the VAT export rebate cancellation for solar products effective April 2026. The same rebate for battery products, meanwhile, was reduced from 9% to 6% in April, and will be cancelled starting January 2027.
新能源汽车和动力电池专家杨伟斌接受《每日经济新闻》采访时表示，随着此类车辆出口规模持续扩大，其增值税出口退税将逐步降低，直至最终完全取消。
Yang Weibin, an expert in new energy vehicles and power batteries, told the Daily Economic News that as the scale of exports of such vehicles continues to increase, their VAT export rebate will be gradually reduced until it is eventually completely eliminated.
阅读Dialogue Earth此前关于中国取消太阳能产品出口税退税的报道。
Read Dialogue Earth’s previous report on China’s cancellation of export tax rebates for solar products.