细化纳税人和征税范围！《中华人民共和国增值税法实施条例》明年1月1日起施行

Core Points - The State Council of China has announced the implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China," effective from January 1, 2026 [1][2] Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, while clarifying the standards for taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [2][3] Group 2: Tax Rate Application - The regulations specify the range of export goods eligible for a zero tax rate and outline the conditions under which cross-border sales of services and intangible assets may apply a zero tax rate [3] Group 3: Tax Calculation Methods - The regulations establish methods for calculating tax amounts under different circumstances, including specific types of VAT deduction certificates and rules for deducting input tax in special situations [3] Group 4: Tax Incentives - The regulations clarify the specific standards for various VAT exemption projects and require timely public disclosure of the applicable scope, standards, and conditions for VAT incentive policies [3] Group 5: Tax Administration Measures - The regulations enhance tax administration by specifying requirements for general taxpayer registration, issuance of special VAT invoices, timing of tax obligations, and rules for export tax refunds [3]