财政部、税务总局发布增值税进项税额抵扣等有关事项

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced new regulations regarding VAT input tax deductions, effective from January 1, 2026, detailing how general taxpayers can deduct input VAT for various services and asset restructuring [1][11]. VAT Input Tax Deductions - General taxpayers can deduct input VAT based on the VAT amount specified on the unified sales invoice when purchasing motor vehicles [2]. - For domestic passenger transport services, input VAT can be deducted based on the following: - For electronic invoices (railway and airline tickets), the VAT amount listed on the invoice applies [2]. - For other passenger tickets that include passenger identity information, the deductible input VAT is calculated using the formula: Ticket Amount ÷ (1 + 3%) × 3% [2]. - For road, bridge, and toll services, input VAT can be deducted as follows: - For electronic invoices for toll fees, the VAT amount specified on the invoice applies [2]. - For bridge and toll invoices, the deductible input VAT is calculated using the formula: Toll Amount ÷ (1 + 5%) × 5% [2]. Asset Restructuring - Taxpayers engaging in asset restructuring through mergers, divisions, sales, or exchanges may not be subject to VAT if certain conditions are met, including: - The assets involved must be capable of independent operation [5]. - The restructuring must include a complete asset package, including related debts and employees [5]. - The restructuring should have a legitimate business purpose and not primarily aim to evade VAT [5]. - Both the transferor and transferee must be general taxpayers [5]. - Unclaimed input VAT prior to tax deregistration due to merger can be continued to be deducted by the merged entity [5]. Tax Rate Application - When a taxable transaction involves multiple tax rates, the applicable tax rate is determined by the primary business activity: - Software sales with installation and maintenance services apply the software product tax rate [6]. - Sales of modular houses, machinery, and steel structures with installation services apply the goods tax rate [7]. - Charging for battery replacement and maintenance during electric vehicle charging applies the electricity product tax rate [7]. - Rental services with additional IT services apply the rental service tax rate [8]. Tax Obligation Timing - For large machinery, ships, and aircraft with production periods exceeding 12 months, tax obligations arise on the payment date or the date specified in the written contract [10]. - For services provided in installments after upfront payment, the tax obligation is determined by the earlier of the service start date or the contract date [10]. - For real estate sales, tax obligations arise upon completion of ownership registration or actual delivery [10]. - Financial institutions must pay VAT on interest receivables within 90 days of loan issuance, with later receivables subject to VAT upon actual receipt [10].