两部门发布《关于增值税征税具体范围有关事项的公告》

Core Points - The announcement extends the current policies and practices regarding the scope of value-added tax (VAT) applicable to certain goods and services [1][2] - The new regulations will take effect on January 1, 2026, and will adhere to updated national and industry standards as they are implemented [1] - The announcement includes specific annotations for goods subject to a 9% VAT rate and for sales services, intangible assets, and real estate [2] Summary by Category VAT Policy - The announcement continues the existing VAT policies and practices, specifically detailing the scope of goods and services subject to VAT [1] - The effective date for the new regulations is set for January 1, 2026 [1] Standards Compliance - The announcement stipulates that any updates or replacements to national and industry standards during the execution of these regulations will be uniformly applied [1] Attachments - The announcement includes downloadable attachments that provide detailed annotations for the applicable 9% VAT rate goods and for sales services, intangible assets, and real estate [2]