梳理：增值税法实施条例征求意见稿的29项变化

Group 1 - The draft regulation expands the definition of taxpayers to include a broader range of non-profit entities, aligning with the classification system in the Civil Code [3] - The draft combines modern services and life services into production and life services, and redefines real estate from property to assets [4][5] - The draft clarifies that services directly related to domestic goods or real estate are considered domestic consumption, reducing disputes over cross-border taxable transactions [8] Group 2 - The draft specifies that for foreign entities renting domestic real estate, they must appoint a domestic agent to declare and pay taxes [10] - The draft narrows the scope of small-scale taxpayers to non-enterprise units, allowing only administrative and military units to choose this status [13] - The draft states that loan services and related fees cannot be deducted from input tax [16] Group 3 - The draft introduces changes to the rules for paying taxes when exceeding the small-scale taxpayer threshold, requiring immediate registration as a general taxpayer [18] - The draft adjusts the zero tax rate for cross-border sales of services and intangible assets, removing certain blanket clauses [19] - The draft specifies that non-taxable transactions cannot deduct input tax unless they fall under specific exempt categories [25][26] Group 4 - The draft outlines that losses from fixed assets or real estate cannot deduct input tax based on their initial net value [28] - The draft introduces a new rule for long-term asset input tax allocation, simplifying treatment for assets under 5 million [30] - The draft emphasizes that tax incentives must be publicly disclosed in a timely manner [53]