Core Points - The announcement from the Ministry of Finance and the State Taxation Administration outlines the continuation of existing policies regarding the scope of value-added tax (VAT) applicable to certain goods and services, effective from January 1, 2026 [1][2] - The announcement includes the publication of annotations related to the goods subject to the 9% VAT rate and the sales of services, intangible assets, and real estate [1][2] Summary by Categories - VAT Policy Continuation - The current policies and practices regarding VAT will be maintained, ensuring consistency in tax regulations [1] - The announcement will take effect on January 1, 2026, aligning with the existing VAT law and its implementation regulations [1] - Goods and Services Annotations - Specific annotations regarding the scope of goods subject to the 9% VAT rate are provided, which will be updated in accordance with any changes to national or industry standards during implementation [2] - The announcement also includes details on the taxation of sales services, intangible assets, and real estate [2]
两部门发文明确增值税征税具体范围有关事项
Xin Lang Cai Jing·2026-02-01 01:44