财政部、税务总局公布《增值税预缴税款管理办法》

Core Points - The Ministry of Finance and the State Taxation Administration announced the "Management Measures for Prepaid Value-Added Tax" effective from January 1, 2026, which outlines new tax rates for various services and transactions [1]. Group 1: Construction Services - Taxpayers providing construction services across regions will have a prepayment rate of 2% under the general taxation method and 3% under the simplified taxation method [1]. - Taxpayers using advance payment methods for construction services will also have a prepayment rate of 2% for general taxation and 3% for simplified taxation [1][6]. Group 2: Real Estate Transactions - Taxpayers transferring or leasing real estate not located in the same county as their institution must pay a prepayment rate of 5% for general taxpayers and 3% for small-scale taxpayers [1][10]. - Real estate developers selling self-developed projects through pre-sale methods will need to prepay VAT at a rate of 3% based on the received advance payments [8][9]. Group 3: Oil and Gas Services - Oil and gas companies selling services related to the production of crude oil and natural gas across provinces will have a prepayment rate of 5% in Xinjiang and 3% in other regions [1][14]. - The calculation for prepaid VAT for oil and gas services will follow the same formula as other services, based on the total taxable amount [14][24].