财政部、税务总局：增值税法实施条例公开征求意见！

Core Points - The Ministry of Finance and the State Taxation Administration have publicly solicited opinions on the draft implementation regulations of the Value-Added Tax Law of the People's Republic of China [1] Group 1: General Provisions - The draft regulations detail the definitions of taxable transactions, including goods, services, intangible assets, and real estate [1] - Clarifications are provided regarding taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [1] - The regulations specify the circumstances under which services and intangible assets are consumed domestically [1] - It is required that VAT special invoices separately indicate sales amounts and VAT amounts [1] Group 2: Tax Rates - The draft clarifies the scope of zero tax rate applicable to exported goods, cross-border sales of services, and intangible assets [2] - Rules for applying multiple tax rates and collection rates in a single taxable transaction are specified [2] Group 3: Tax Payable - Specific details regarding the calculation of VAT payable, including input tax deduction methods and the scope of non-deductible input tax, are outlined [2] - The regulations clarify the deduction methods for VAT amounts returned to purchasers due to sales discounts, cancellations, or returns [2] - Further specifications are made regarding external costs, determined sales amounts, and non-normal loss items [2] - Input tax deduction rules for purchased goods and services are defined [2] - The regulations specify the input tax deduction rules for fixed assets, intangible assets, or real estate [2] Group 4: Tax Incentives - The draft specifies the criteria for VAT exemption projects as per the VAT law [3] - The applicable scope, standards, conditions, and tax collection measures for tax incentives must be publicly disclosed [3] - Regulations are established for taxpayers who fail to separately account for VAT incentive projects or who illegally enjoy VAT incentives through false documentation [3] Group 5: Collection Management - The draft provides detailed regulations for taxpayers in special circumstances, such as contracting, leasing, and asset management products [4] - It specifies that foreign entities and individuals renting real estate in China must appoint a domestic agent [4] - Further clarifications are made regarding the timing of VAT obligations [4] - Regulations are established for the starting time of general taxation methods and specific circumstances for tax declaration by general taxpayers [4] - The draft outlines the calculation methods for tax refunds and exemptions, as well as the deadlines for refund applications [4] Group 6: Supplementary Provisions - The implementation date of the regulations is clearly defined [4]