增值税法实施条例公开征求意见 进一步增强税制的确定性和可操作性

Core Points - The Ministry of Finance and the State Taxation Administration have drafted the "Implementation Regulations of the Value-Added Tax Law" to ensure the smooth implementation of the Value-Added Tax Law, which will take effect on January 1, 2026 [1] - The implementation regulations consist of six chapters and fifty-seven articles, further clarifying and detailing the provisions of the Value-Added Tax Law, enhancing the certainty and operability of the tax system [1][2] - The draft adheres to the principle of tax legality and reflects the concept of high-quality development, providing detailed standards for tax incentives in agriculture, education, healthcare, and elderly care [2] Summary by Sections - Implementation Regulations Overview - The draft includes general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions [1] - It aims to form a coordinated value-added tax system that aligns with the Value-Added Tax Law and related normative policy documents [1] - International Context and Best Practices - The draft follows international legislative models for value-added tax, similar to those in countries like the UK, Australia, and Switzerland [2] - It addresses the legislative challenges of defining "services and intangible assets consumed domestically," which is a common issue in international value-added tax legislation [3] - Tax Incentives and Compliance - The draft specifies the scope, standards, conditions, and tax collection measures for tax incentives, promoting high-quality economic and social development while protecting taxpayers' rights [2] - It optimizes rules for input tax deductions related to non-taxable transactions and long-term assets, aligning with international practices [2]