企业税率或有变！增值税新规调整混合销售适用税率

Core Viewpoint - The new VAT law and its implementation regulations, effective from January 1, 2026, introduce significant changes in determining applicable VAT rates for mixed sales, focusing on the main business of taxable transactions rather than merely the type of goods or services involved [2][3][5]. Summary by Sections Changes in VAT Law - The new VAT law specifies different rates for various sales: 13% for goods, 9% for transportation and construction services, 6% for services and intangible assets, and zero rate for exported goods. Small-scale taxpayers will have a 3% rate [2]. - The definition of mixed sales has been expanded to include transactions involving multiple tax rates or collection rates, allowing for separate accounting of unrelated business activities [2][3]. Practical Implications - The new regulations allow for a more reasonable and practical approach to mixed sales, focusing on the main business's nature and purpose rather than just the sales volume [3][5]. - For example, in the express delivery industry, a transaction may involve both 6% and 9% services, and under the new rules, the main service (delivery) can determine the applicable tax rate [4][6]. Industry Impact - The new VAT regulations will have a broad impact across various industries, requiring businesses to reassess their tax rate applications and potentially restructure their business models for compliance [9][10]. - Industries such as home renovation and food sales will need to evaluate how mixed sales are treated under the new rules, as the main business's nature will dictate the applicable tax rate [9][10]. Recommendations for Clarity - It is suggested that the Ministry of Finance and the State Administration of Taxation provide clearer guidelines for industries where the distinction between main and ancillary businesses is not obvious, similar to the recent announcement for the express delivery sector [10]. - Long-term recommendations include simplifying the VAT rate structure to enhance neutrality and streamline the VAT deduction chain, addressing the complexities of multiple tax rates [10].