《中华人民共和国增值税法实施条例》明年1月1日起施行

Group 1 - The implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China" is set for January 1, 2026, aiming to detail taxpayer and tax scope [1] - The regulations specify the applicable tax rates, including zero tax rates for certain exported goods and cross-border services, and outline principles for transactions involving multiple tax rates [1] - Methods for calculating taxable amounts under different circumstances are established, including specific types of VAT deduction certificates and rules for input tax deductions [1] - Tax incentives are clarified, including specific standards for VAT exemption projects and requirements for timely public disclosure of VAT policies [1] Group 2 - The regulations enhance tax administration measures, detailing requirements for general taxpayer registration, issuance of special VAT invoices, and rules for export tax refunds [2]