增值税法实施条例公开征求意见，有哪些看点？

Core Viewpoint - 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] Group 1: Legislative Framework - The Value-Added Tax Law is the primary tax law in China, and the implementation regulations serve as essential supporting regulations, forming a comprehensive legal framework for the value-added tax system [1][2] - The draft includes six chapters and fifty-seven articles, detailing tax rates, taxable amounts, tax incentives, and collection management, thereby enhancing the certainty and operability of the tax system [1][2] Group 2: Tax Policy and Economic Development - The draft adheres to the principle of tax legality and reflects a high-quality development concept by specifying tax incentives for agriculture, education, healthcare, and elderly care, which supports economic and social development [2] - The regulations optimize rules for input tax deductions related to non-taxable transactions and long-term assets, aligning with international practices and the basic principles of value-added tax [2] Group 3: International Coordination - The draft addresses the legislative challenges of "services and intangible assets consumed domestically," which is a common issue in international value-added tax legislation, by studying cross-border sales and consumption rules [3]