增值税新规调整 混合销售适用税率 影响范围有多大

Core Viewpoint - The new VAT regulations effective from January 1, 2026, significantly alter the tax treatment of mixed sales, expanding the definition and applicability of tax rates based on the primary business activity involved in a transaction [2][3][5]. Summary by Sections VAT Policy Changes - The new VAT law specifies different tax rates for various sales activities: 13% for goods, 9% for transportation and construction, 6% for services, and a zero rate for exports. Small-scale taxpayers will have a 3% rate [2]. - The new regulations allow for separate accounting of different business activities within a single transaction, enabling businesses to apply the corresponding tax rate for each activity [2]. Mixed Sales Definition - The definition of mixed sales has evolved from requiring both goods and services to now encompassing transactions involving multiple tax rates or collection rates, reflecting the complexity of modern business models [3][4]. - The new approach emphasizes the economic substance of transactions, focusing on the primary business activity to determine applicable tax rates [7]. Implications for Various Industries - The new VAT rules will have widespread implications across industries, as many businesses engage in transactions that involve multiple tax rates. For example, in the logistics sector, a delivery service may now be taxed at 6% instead of 9% if the primary service is deemed to be the delivery [6][9]. - Industries such as construction and food sales will also see changes, where the primary service or product will dictate the applicable tax rate, potentially leading to lower tax burdens for certain transactions [9][10]. Recommendations for Compliance - Experts suggest that businesses should clearly define the primary and ancillary activities in their transactions to ensure compliance with the new VAT regulations [6][10]. - The government may need to provide further clarifications for industries where the distinction between primary and ancillary services is not clear, enhancing tax certainty for businesses [10].