保持税制连贯、不新增纳税人负担 增值税法实施条例明日施行

Core Points - The implementation regulations of the Value-Added Tax Law will take effect on January 1, 2026, providing clear legal guidelines for taxpayers and enhancing tax system certainty [1][7] - The new regulations maintain the existing tax rates of 13%, 9%, and 6%, and do not impose additional burdens on taxpayers, ensuring continuity in the tax system [2][3] Group 1 - The Value-Added Tax (VAT) is the largest tax type in China, with projected revenues of approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [2] - The regulations specify the scope of VAT, including sales of goods, services, intangible assets, real estate, and imported goods, and maintain the current tax rates [3][4] - The regulations provide detailed definitions for goods and services, including specific standards for VAT exemptions for agricultural producers, medical institutions, and other sectors [4][5] Group 2 - The regulations enhance tax transparency by requiring separate listing of tax amounts on transaction documents and optimizing taxable transaction rules to reduce cross-border tax disputes [5][6] - The regulations elevate the input tax credit system to a legal level, allowing taxpayers to carry forward or apply for refunds of uncredited input tax, thus alleviating capital occupation issues for businesses [5][6] - Future operational guidelines will be developed by the Ministry of Finance and the State Taxation Administration to further refine policies and unify execution standards [7][8]