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总结
美国国税局（IRS）发布指引称，购买并通过贷款融资的“美国制造”新车可适用特朗普税收方案中的汽车贷款利息税收优惠，并给出操作规则与资格口径，明确车辆需满足在美国生产/组装等条件，纳税人申报时可在一定限额内扣除相关利息。多家媒体解读该政策或在2026年报税时带来减税效果，旨在降低购车融资成本、刺激国内汽车产业与消费，但也可能引发对财政成本与受益人群分布的讨论。
正文
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