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两部门:增值税法实施条例公开征求意见
财联社·2025-08-11 10:16

Core Viewpoint - The Ministry of Finance and the State Taxation Administration are soliciting opinions on the draft implementation regulations of the Value-Added Tax (VAT) Law, aiming to clarify and detail key elements of the tax system, including taxpayers and taxable scope [1][17]. Group 1: Definitions and Taxpayer Clarifications - The draft regulations define the scope of taxable transactions, including goods, services, intangible assets, and real estate [2][19]. - Clarifications are provided for different types of taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [3][19]. - The regulations specify the circumstances under which services and intangible assets are consumed domestically [4][19]. - VAT special invoices must separately indicate sales amounts and VAT amounts [5][19]. Group 2: Tax Rates - The regulations clarify the scope of zero-rated export goods and cross-border sales services and intangible assets [6][19][7]. - Rules for applying multiple tax rates and collection rates in a single taxable transaction are detailed [8][19]. Group 3: Tax Payable - Specific provisions regarding the calculation of tax payable are outlined, including methods for deducting input VAT and the scope of non-deductible input VAT [9][20]. - The regulations clarify the methods for deducting input VAT and the range of tax deduction certificates [10][20]. - Methods for adjusting VAT amounts and sales amounts due to sales discounts, cancellations, or returns are specified [11][20]. - Detailed definitions for external costs, assessed sales amounts, and abnormal loss items are provided [12][20]. - Input VAT related to loan services and non-taxable transactions cannot be deducted from output VAT [13][20]. - Rules for deducting input VAT related to purchased goods and services are clarified [14][20]. - The regulations specify the rules for deducting input VAT related to fixed assets, intangible assets, or real estate [15][20]. Group 4: Tax Incentives - The regulations specify the criteria for VAT exemption projects [20]. - The scope, standards, conditions, and tax collection measures for tax incentive policies must be publicly disclosed [20]. - Provisions are made for taxpayers who fail to account for VAT incentive projects separately or who engage in fraudulent activities to obtain VAT incentives [20]. Group 5: Collection Management - The regulations detail provisions for taxpayers operating under special circumstances, such as contracting, leasing, and asset management products [21][20]. - It is specified that foreign entities and individuals renting real estate in China must appoint a domestic agent [21][20]. - Further clarifications are made regarding the timing of VAT obligations [21][20]. - Specific rules for prepayment of taxes for taxpayers providing construction services across regions are included [21][20]. - Provisions for calculating tax refunds and exemptions, as well as the deadlines for refund applications, are established [21][20]. Group 6: Implementation - The effective date of the regulations is clearly stated [22].