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增值税法实施条例四大细节需重视,藏着这些变化!
Di Yi Cai Jing·2025-08-14 07:33

Group 1 - The draft regulations of the Value-Added Tax (VAT) Law will directly or indirectly impact millions of enterprises and individuals in China [1] - The new VAT regulations specify that services or intangible assets provided by foreign entities to domestic entities will be taxed based on the consumption location principle, with certain exceptions [2][3] - The regulations aim to enhance tax administration efficiency by clearly defining the taxable scope of services and intangible assets [3] Group 2 - The draft regulations clarify that mixed sales involving multiple tax rates will be determined based on the main business activity, focusing on the substance and purpose of the transaction rather than just sales volume [4][5] - A recent case regarding the taxation of courier services illustrates the complexities of determining applicable tax rates for mixed services [5][6] Group 3 - The draft regulations introduce stricter rules for the deduction of input tax on long-term assets used for both taxable and non-deductible projects, with a threshold of 5 million yuan [7][8] - The regulations maintain full input tax deduction for long-term assets valued below 5 million yuan, facilitating smoother tax administration for small assets [8] Group 4 - The draft regulations confirm that loan interest and related fees will not be deductible from output tax, maintaining consistency with current VAT policies [9] - This decision aims to preserve tax system stability while considering fiscal pressures and tax administration capabilities [9]