“护航”增值税法实施 完善现行增值税制度——聚焦增值税法实施条例出台

Core Viewpoint - The implementation of the "Regulations on the Implementation of the Value-Added Tax Law" is a significant step in improving China's current value-added tax system, set to take effect on January 1, 2026, alongside the Value-Added Tax Law [1] Group 1: Regulatory Framework - The newly released regulations consist of six chapters and 54 articles, covering general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions [1] - The regulations maintain the existing framework and tax burden levels of the current value-added tax system, elevating reform achievements and policy provisions to legal and administrative regulations [1][4] Group 2: Taxpayer Rights and Clarity - The regulations further clarify and explain concepts and basic systems within the value-added tax law, enhancing the clarity and operability of the tax system [1][2] - The regulations address key issues in the taxation scope, deduction mechanisms, and collection management, ensuring the protection of taxpayers' legal rights [3] Group 3: Deduction Rules and Tax Incentives - The regulations refine the deduction rules, which are central to the value-added tax system, and include specific provisions for tax deduction certificates, allowing for a transition from "invoice-based tax control" to "data-based tax management" [2] - The regulations enhance the transparency of tax incentive policies, mandating timely public disclosure of applicable ranges, standards, and conditions, and establishing a mechanism for evaluating and adjusting these policies [3] Group 4: Systematic Optimization - The introduction of the regulations represents a major initiative to optimize the rules and management mechanisms supporting the stable operation of the value-added tax system, aiming to create a cohesive and standardized tax system [4]