增值税法实施条例明年起施行 完善税收优惠

Core Viewpoint - The implementation of the Value-Added Tax (VAT) Law Regulation aims to refine the VAT system in China, effective from January 1, 2026, with detailed provisions on taxpayer classification, tax rates, tax calculation methods, tax incentives, and management measures [1][2]. Group 1: Taxpayer and Tax Scope - The regulation specifies the scope of taxable transactions, including goods, services, intangible assets, and real estate, while clarifying the standards for different types of taxpayers [1]. - It further defines the criteria for general taxpayers and small-scale taxpayers, as well as the specific circumstances under which services and intangible assets are consumed domestically [1]. Group 2: Tax Rate Application - The regulation clarifies the range of export goods eligible for a zero tax rate and the specific conditions under which cross-border sales of services and intangible assets apply a zero tax rate [1]. - It also establishes principles for applying tax rates and collection rates when a taxable transaction involves multiple rates [1]. Group 3: Tax Calculation Methods - The regulation outlines the specific types of VAT deduction certificates and the methods for deducting input VAT [1]. - It details how tax authorities will determine the sales volume of taxpayers and clarifies the rules for input VAT deductions in special circumstances [1]. Group 4: Tax Incentives - The regulation specifies the standards for various VAT exemption projects and outlines the scope, standards, and conditions for applying VAT incentive policies [1]. - It mandates that the Ministry of Finance and tax authorities assess the effectiveness of VAT incentive policies and report to the State Council for timely adjustments [1]. Group 5: Management Measures - The regulation further clarifies the registration requirements for general taxpayers, the requirements for issuing special VAT invoices, and the timing of tax obligations [2]. - It also includes provisions for export tax refunds (exemptions) and the sharing of tax-related information [2].