中华人民共和国增值税法实施条例

General Provisions - The regulations are formulated based on the "Value-Added Tax Law of the People's Republic of China" [1] - The term "goods" includes tangible movable property, electricity, heat, gas, etc. [2] - The term "services" encompasses transportation, postal, telecommunications, construction, financial, IT, cultural, sports, and consulting services [2] - The term "intangible assets" refers to assets without physical form that can bring economic benefits, including technology, trademarks, copyrights, goodwill, and natural resource usage rights [2] - The term "real estate" includes assets that cannot be moved or whose nature changes upon movement, such as buildings and structures [2] - The term "units" includes enterprises, administrative agencies, public institutions, military units, social organizations, and other entities [3] Tax Rates - Exported goods are defined as those reported to customs and sold to foreign entities or individuals, as well as goods deemed as exports by the State Council [8] - The tax rate for cross-border sales of certain services and intangible assets is zero, including R&D services, energy management services, design services, and international transportation services [9][10] Taxable Amount - Taxpayers can deduct input VAT from output VAT based on valid tax deduction certificates, including special VAT invoices and customs import VAT payment certificates [12] - Taxpayers using the general taxation method must deduct VAT amounts returned to buyers due to sales discounts or returns from the current output VAT [13] - Taxpayers using the simplified taxation method must deduct sales amounts returned to buyers from the current sales amount [14] Tax Incentives - Agricultural producers and medical institutions are defined under the VAT law, with specific exemptions for their income [26][27] - The scope, standards, and conditions for VAT preferential policies should be publicly disclosed [32] - The State Council's financial and tax authorities should evaluate the effectiveness of VAT preferential policies and propose adjustments as necessary [34] Collection Management - Taxpayers exceeding the small-scale taxpayer threshold must register as general taxpayers and calculate VAT using the general taxation method [28] - Taxpayers must issue invoices for taxable transactions, with specific conditions under which they cannot issue special VAT invoices [29] - Taxpayers exporting goods must follow specific procedures for declaring and handling export VAT refunds or exemptions [49][50] Implementation - The regulations will come into effect on January 1, 2026 [36]