与你息息相关！2026年一批新规将施行

Group 1: VAT Law Implementation - The new VAT Law of the People's Republic of China will take effect on January 1, 2026, consisting of six chapters that clarify taxpayer obligations and tax scope [1] - The law specifies applicable tax rates, including zero tax rates for exports, and outlines methods for calculating tax liabilities under different circumstances [1] - It enhances tax incentives by detailing the standards for VAT exemptions and mandates timely public disclosure of these policies [1] - The law also improves tax administration measures, standardizing processes for tax payment, invoice issuance, and tax refund management [1] Group 2: Housing Tax Policy - Starting January 1, 2026, individuals selling homes purchased for less than two years will be subject to a 3% VAT, while those selling homes held for two years or more will be exempt from VAT [5] - This policy allows individuals to apply the new regulations for any VAT not yet declared before January 1, 2026 [5] Group 3: Credit Repair Policy - The People's Bank of China will implement a one-time credit repair policy starting January 1, 2026, which will automatically adjust credit records for overdue payments made between January 1, 2020, and December 31, 2025 [7] - To qualify for this adjustment, individuals must repay overdue debts of no more than 10,000 yuan by March 31, 2026 [7] Group 4: Kindergarten Fee Regulation - A new notification regarding kindergarten fee policies will take effect on January 1, 2026, establishing government-guided pricing for public and non-profit private kindergartens, while for-profit kindergartens will follow market pricing [10] - The policy mandates a clear fee list and public disclosure of all charges, prohibiting any fees not listed or publicly announced [10] Group 5: Electric Vehicle Standards - A new national standard for electric vehicle energy consumption will be implemented on January 1, 2026, requiring that new passenger vehicles not exceed 15.1 kWh per 100 km [16] - This standard is expected to improve the average driving range of electric vehicles by approximately 7% without increasing battery capacity [16] Group 6: Second-Hand Vehicle Export Management - A joint notice from the Ministry of Commerce and other departments will enforce stricter controls on the export of new vehicles labeled as second-hand, effective January 1, 2026 [18] - The notice requires additional documentation for vehicles registered for less than 180 days to ensure compliance with export regulations [18] Group 7: Cybersecurity Law Amendments - The revised cybersecurity law will take effect on January 1, 2026, addressing the governance of artificial intelligence and enhancing risk monitoring and safety regulations [20] - The law supports research in AI foundational theories and key technologies, promoting the development of necessary infrastructure [20] Group 8: Civil Case Regulations - The updated regulations for civil case categories will be effective from January 1, 2026, adding provisions for data and virtual property disputes, and refining categories related to intellectual property and commercial disputes [22] - The total number of civil case categories will reach 1,055, reflecting the evolving legal landscape [22]