Der Steuersatzunterschied beträgt 15%. Ist es an der Zeit, die Diskriminierung von Verbrennungsmotorfahrzeugen aufzugeben und die "Privilegien" von Elektromobilen aufzuheben?
Currently, internal combustion engine vehicles contribute the majority of the taxes in the automotive industry. In 2023, the taxes related to internal combustion engine vehicles amounted to billions of yuan, while electric vehicles still benefit from tax and fee exemptions. In the face of the increasing "involution" in the industry, the problem of tax inequality between internal combustion engine vehicles and electric vehicles is becoming more and more obvious.
Against the background of the increasing market share of electric vehicles, the tax and fee difference between internal combustion engine vehicles and electric vehicles and the related issue of fair competition have attracted the attention of the industry.
On June 11th, Cui Dongshu, the Secretary - General of the Passenger Car Market Information Joint Branch of the China Automobile Dealers Association, explained in a live interview: "I only buy internal combustion engine vehicles and never electric vehicles." One of his reasons is: The price system and tax system of electric vehicles are completely different from those of traditional internal combustion engine vehicles. Internal combustion engine vehicles are treated as luxury goods and have huge tax burdens, while electric vehicles are very cost - effective as tax - free products. It is difficult for the two to compete fairly. "Internal combustion engine vehicles bear the social responsibility for the entire automotive market. They pay huge taxes but are strongly criticized," said Cui Dongshu.
Subsequently, Cui Dongshu emphasized in an article that his decision does not mean that he does not support the development of electric vehicles. Rather, it is a personal choice based on his low annual mileage and the current inconvenience of his living area. He emphasized that the development of electric vehicles is a firm strategy of China, and he firmly supports and promotes it.
Coincidentally, Li Fenggang, the deputy general manager of FAW Audi Sales Co., Ltd., pointed out in an interview with the media at the 2025 Guangdong - Hong Kong - Macao Greater Bay Area Auto Show that the tax and fee costs of an internal combustion engine vehicle are currently about 15% higher than those of an electric vehicle. He called on the industry to achieve the "equal treatment of internal combustion engine vehicles and electric vehicles" as soon as possible in the situation of continuous "involution" in the automotive industry, so that automobile manufacturers can compete on a fair starting line.
In the past ten years, electric mobility in China has achieved rapid growth. The continuous state subsidies and tax exemptions have played a key role. According to incomplete statistics, the subsidies for electric vehicles in China between 2009 and 2019 exceeded 100 billion yuan. Currently, the state subsidies have ended, but some local governments still offer subsidies. In addition, data from the State Taxation Administration shows that between September 2014 and June 2023, more than 260 billion yuan in vehicle purchase tax for electric vehicles was exempted in China.
Currently, internal combustion engine vehicles contribute the majority of the taxes in the automotive industry. In 2023, the taxes related to internal combustion engine vehicles amounted to billions of yuan, while electric vehicles still benefit from tax and fee exemptions. In the face of the increasing "involution" in the industry, the problem of tax inequality between internal combustion engine vehicles and electric vehicles is becoming more and more obvious.
Significant differences in tax and fee costs
Li Fenggang's statement that the tax and fee costs of an internal combustion engine vehicle are about 15% higher than those of an electric vehicle has a certain basis. According to the current tax policy, an internal combustion engine vehicle has to pay a purchase tax and a consumption tax during the purchase process. Take a car worth 300,000 yuan as an example. The purchase tax is levied at 10% (calculation formula: vehicle price ÷ 1.13 × 10%), which amounts to 26,500 yuan. The consumption tax for a market - leading vehicle with a 2.0 - liter engine is 5%, that is, 15,000 yuan. In addition, an internal combustion engine vehicle has to pay an annual vehicle and vessel tax during the use process. For a 2.0 - liter engine, this is about 4,200 yuan. If we only calculate the vehicle and vessel tax for one year, an internal combustion engine vehicle worth 300,000 yuan has to pay a total of 45,700 yuan in taxes and fees, which is 15.2% of the vehicle price of 300,000 yuan. Electric vehicles do not have to pay these three types of taxes.
The differences in tax and fee costs between internal combustion engine vehicles and electric vehicles are also reflected in other areas. For example, the gasoline prices of internal combustion engine vehicles contain about 48% taxes, including the consumption tax on mineral oil products (29.04%), value - added tax (11.5%), and other miscellaneous taxes (about 4.56%). When charging an electric vehicle, only the electricity price needs to be paid (the electricity price for private households is about 0.5 yuan per kilowatt - hour), without additional tax burdens. With an annual mileage of 15,000 kilometers and a gasoline consumption of 8 liters per 100 kilometers, the fuel taxes for five years amount to about 48,000 yuan, while electric vehicles do not have to pay such taxes.
In addition, there are also some hidden costs for internal combustion engine vehicles, such as license plate fees and driving restrictions. For example, the auction price for an internal combustion engine vehicle license plate in Shanghai is about 80,000 to 100,000 yuan, and in Beijing, the bid price is over 100,000 yuan. Green electric vehicle license plates are issued free of charge (but there is a waiting period). In terms of driving rights, in several cities, internal combustion engine vehicles are not allowed to drive one day a week, while electric vehicles have no driving restrictions. In some cities, electric vehicles also enjoy advantages such as free parking. When considering the hidden costs, the actual tax and fee expenditures of internal combustion engine vehicles are much higher than those of electric vehicles.
For electric vehicle owners, the tax and fee exemptions are a great advantage. However, for internal combustion engine vehicle manufacturers and owners, it is the development of internal combustion engine vehicles that finances the exemptions for electric vehicles. Take the road - use fee as an example. Since 2009, China has abolished the road - use fee and introduced the fuel tax by integrating the road - use fee into the gasoline price. Since pure electric vehicles do not need to refuel, they are exempt from the road - use fee included in the gasoline price, but still use the roads. With the increasing number of electric vehicles, the fuel tax revenue is constantly decreasing, and the gap in road maintenance funds is getting larger and larger. This could ultimately affect public expenditures on road maintenance and lead to a budget deficit.
"Privileges" intensify the involution
With the support of subsidies and tax and fee exemptions, electric mobility in China has achieved rapid growth. By 2024, the market penetration rate of electric vehicles had already exceeded 50% and is still rising.
However, it is also claimed that electric vehicles, which benefit from subsidies and tax and fee advantages, are the main cause of the "involution" in the automotive market. They have a greater price advantage and more room for price cuts compared to internal combustion engine vehicles. In fact, in recent years, electric vehicle manufacturers such as BYD and Tesla have been more active in price wars. In this situation, internal combustion engine vehicles are forced to lower their prices, which leads to a continuous decline in the industry's profit rate.
According to data from the National Bureau of Statistics, the automotive manufacturing industry had a sales revenue increase of 4.1% in 2024 compared to the previous year, while the operating costs increased by 5.1% and the total profit decreased by 8%. In the first quarter of 2025, the profit rate of the automotive manufacturing industry was only 3.9%. "If the profit rate falls below 4%, automobile manufacturers will reduce their safety investments. If all companies in the automotive industry cannot make healthy profits, this will ultimately affect the quality of products and endanger public safety when driving," Li Fenggang believes.
Recently, there have been more and more voices in the industry calling for the abolition of the "privileges" of electric vehicles and the achievement of the "equal treatment of internal combustion engine vehicles and electric vehicles". Wei Jianjun, the chairman of Great Wall Motor, recently explained in an interview with the media that the development of electric vehicles with state subsidies is not healthy. He proposed to stop the subsidies because "it is not healthy and real commercialization is not possible". Zeng Qinghong of GAC also previously proposed that the relevant authorities should study the "equal treatment of internal combustion engine vehicles and electric vehicles" when the market penetration rate of electric vehicles reaches 50%.
Subsequently, Cui Dongshu proposed in an article in March this year that his decision does not mean that he does not support the development of electric vehicles. He emphasized that his decision is a personal choice based on his low annual mileage and the current inconvenience of his living area. He firmly supports and promotes the development of electric vehicles, which is a fixed strategy of China. Cui Dongshu also emphasized in an article that his decision - making is not against the development of electric vehicles. He proposed to eliminate the tax inequality between electric vehicles and internal combustion engine vehicles; lift the inappropriate driving bans and restrictions on internal combustion engine vehicles; formulate unified environmental standards applicable to both internal combustion engine vehicles and electric vehicles; promote the technological development of internal combustion engine vehicles; and improve the market regime to ensure that internal combustion engine vehicles and electric vehicles can compete fairly in the market.
However, Zhou Lingkun, the president of the Business Unit Enterprise Technology & Performance of Deloitte China, believes that although the policy inclination in favor of electric vehicles has to some extent narrowed the living space of internal combustion engine vehicles and forced internal combustion engine vehicle manufacturers to actively or passively participate in price wars, the emergence of "involution" is a complex systemic problem. Tax is not the only cause. Overcapacity, homogeneous competition, changes in the macro - economic environment, and changes in consumer demand are all important factors.
Huang Tianwei, the deputy director of the Institute of Management Science and Engineering at Wuhan University of Science and Technology, told the Economic Observer that one should not simply reject the support policy for electric vehicles. Without this policy, electric mobility might not have been able to quickly overcome the high - cost phase in the initial development and would have had more difficulty in achieving the current competitiveness. However, recently, a new round of price cuts by some leading electric vehicle manufacturers has raised concerns about their technological innovation and quality assurance. In such a situation, one must prevent companies from becoming overly dependent on subsidies and creating a negative "involution" of low - price and poor - quality electric vehicles.
Debate on the right time for the "equal treatment of internal combustion engine vehicles and electric vehicles"
Regarding the timing and method of implementing the "equal treatment of internal combustion engine vehicles and electric vehicles", different experts in the industry have different views.
Huang Tianwei explained that the "equal treatment of internal combustion engine vehicles and electric vehicles" is determined by the cyclical characteristics of the automotive industry and the nature of the market economy. With the development of electric vehicles, the positions of internal combustion engine vehicles and electric vehicles in the market are gradually becoming equal. Continuing the special policy for electric vehicles goes against the market principle of competitive neutrality. Secondly, the profit - making effect of leading companies in the electric vehicle industry is beginning to become visible. With the increase in sales volume, long - term industry subsidies also lead to a continuous decline in state revenues, which does not conform to the nature of the market economy.
However, he also believes that the right time for the "equal treatment of internal combustion engine vehicles and electric vehicles" is not yet ripe. There are mainly two obstacles. From the consumer side, the price advantage of electric vehicles is very attractive to price - sensitive groups, which is an important driving force for the current rapid market growth. In addition, the environmental friendliness of the electric vehicle industry and the resulting social benefits still need to be further promoted. Immediately abolishing the subsidies and privileges for electric vehicles would carry the risk of a decline in market share. In addition, electric vehicles still face some problems, such as insufficient charging infrastructure in some areas and high repair costs. This could affect consumers' choices.
In the operation of electric vehicles, most electric vehicle manufacturers are still in the investment phase and have huge losses. In 2024, only a few electric vehicle manufacturers such as BYD and Li Auto made a profit. Many other manufacturers are still in a deep crisis. Data shows that NIO had an annual net loss of 22.4 billion yuan, a year - on - year increase of 8.1%. Xiaomi Auto had an annual net loss of 6.2 billion yuan, and XPeng Motors had a loss of 5.8 billion yuan. After the abolition of the policy inclination, these companies would be under even greater pressure.
From an international market perspective, countries such as Europe and the United States are setting obstacles to the export of Chinese electric vehicles. If the domestic market abolishes subsidies too early, the global competitiveness of Chinese electric vehicles will surely be weakened. In addition, the strategic goal of technological innovation in the Chinese electric vehicle industry has not been fully achieved. Chinese electric vehicles still have weaknesses in core technologies (such as chips, high - quality materials) and supply - chain security. They need policy support to participate in global competition.
However, Cui Dongshu has the opposite view. He believes that even if the special policy for electric vehicles is abolished now, electric mobility can still achieve rapid growth. After years of development, the electric vehicle industry has gradually strengthened, and the advantage of low operating costs of electric vehicles is obvious. In addition, the intelligence of electric vehicles...