权威解读｜增值税法及增值税法实施条例进一步完善增值税抵扣规则

Core Viewpoint - The implementation regulations for the Value-Added Tax (VAT) Law of the People's Republic of China were published on December 30, 2025, and will take effect on January 1, 2026, alongside the VAT Law [1] Group 1: Regulations Overview - The newly published 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 aim to enhance the VAT deduction rules, which are crucial for reducing the tax burden on taxpayers and establishing a modern VAT system [1]