这些新规，今起施行

Tax Regulations - The new Value-Added Tax (VAT) Law and its implementation regulations will take effect on January 1, 2026, consisting of six chapters that clarify taxpayer obligations and tax rates [3] - Individuals selling residential properties purchased for less than two years will be subject to a 3% VAT, while those selling properties held for two years or more will be exempt from VAT [5] - The VAT law will also enhance tax incentives and clarify the standards for various VAT exemptions, requiring timely public disclosure of these policies [5] Credit Repair Policy - A one-time credit repair policy will be implemented starting January 1, 2026, allowing automatic adjustments to credit reports for overdue records that meet specific criteria [7] - Overdue records generated between January 1, 2020, and December 31, 2025, will not appear on credit reports if the overdue amount does not exceed 10,000 yuan and is fully repaid by March 31, 2026 [7] Education and Childcare - New regulations on kindergarten fees will be enforced from January 1, 2026, requiring public and non-profit private kindergartens to follow government-guided pricing, while for-profit kindergartens will have market-regulated fees [9] - A clear fee directory will be established, and any charges not listed or publicly disclosed will be prohibited [9] Electric Vehicles - A new national standard for electric vehicle energy consumption will be implemented on January 1, 2026, mandating that new passenger vehicles must not exceed 15.1 kWh per 100 km [15] - This standard is expected to improve the average driving range of electric vehicles by approximately 7% without increasing battery capacity [15] Cybersecurity and AI - The revised Cybersecurity Law will take effect on January 1, 2026, addressing the need for AI governance and development, including risk monitoring and safety regulation [19] - The law will support AI research and infrastructure development while enhancing ethical standards in AI applications [19] Legal Framework for Virtual Assets - The updated Civil Case Categories Regulation will come into effect on January 1, 2026, adding categories related to data and virtual property disputes [21] - This revision aims to refine intellectual property categories and address emerging issues in new employment forms and elder rights protection [21]