增值税实施条例公开征求意见 为增值税法落地实施提供保障

Group 1 - The implementation of the "Value-Added Tax Law" (VAT Law) is a significant milestone in China's tax legal system, set to take effect on January 1, 2026, after extensive public consultation and revisions [1][2] - The VAT Law is expected to provide clearer legal foundations for tax collection, promote tax fairness and legal governance, and support high-quality economic development [2][3] - The "Value-Added Tax Law Implementation Regulations" are being developed to detail and clarify the provisions of the VAT Law, ensuring effective execution of tax policies [2][3] Group 2 - In 2024, VAT revenue is projected to be approximately 6.57 trillion yuan, accounting for 38% of total tax revenue, highlighting the importance of VAT in China's tax system [2] - The VAT Law and its implementation regulations will enhance the certainty and operability of the tax system, forming a cohesive VAT regulatory framework [3] - As of now, 14 out of 18 tax types in China have completed the legislative process, indicating significant progress in tax legal construction [3]