李强签署国务院令

Core Viewpoint - The article discusses the implementation of the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China," which will take effect on January 1, 2026, aiming to refine tax regulations and enhance tax management [2][40]. Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, and clarify the standards for taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [2][3][6]. - Specific conditions for the consumption of services and intangible assets within the territory are defined, excluding certain transactions involving foreign entities [9][10]. Group 2: Tax Rate Application - The regulations specify the zero tax rate applicable to certain exported goods and outline the conditions under which cross-border sales of services and intangible assets qualify for a zero tax rate [3][14][15]. - Principles for applying tax rates when a taxable transaction involves multiple rates are established [16]. Group 3: Tax Amount Calculation - Methods for calculating the taxable amount under different scenarios are defined, including the types of tax deduction certificates and the rules for deducting input tax [3][17][18]. - The regulations clarify how to handle tax adjustments in cases of sales discounts, returns, or interruptions [13][14]. Group 4: Tax Incentives - The regulations specify the standards for various tax exemption projects and require timely public disclosure of tax incentive policies, along with evaluations of their effectiveness [3][30]. - The scope, standards, and conditions for tax incentives are to be assessed and adjusted as necessary [30]. Group 5: Tax Administration Measures - The regulations enhance tax administration by clarifying registration requirements for general taxpayers, invoicing rules, and the timing of tax obligations [3][31][32]. - Provisions for information sharing related to tax matters and export tax refund rules are included [3][39].