三部门就《中华人民共和国增值税法实施条例》答记者问

Core Viewpoint - The implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China" aims to enhance the operability of the tax system, promote fairness in tax law, and stabilize market expectations, thereby supporting high-quality economic development [2][3][4]. Group 1: Background and Significance - The formulation of the Regulations is driven by the need to establish a tax system conducive to high-quality development and social equity, as emphasized in the 20th National Congress of the Communist Party of China [2]. - The Regulations will ensure the effective implementation of the Value-Added Tax Law, enhance the operability of the tax system, and create a supportive environment for high-quality development [2][3]. Group 2: Overall Approach - The overall approach to the Regulations includes fully implementing the Value-Added Tax Law, maintaining continuity in the tax system, and balancing various interests by allowing for practical operational flexibility [4]. Group 3: Specific Provisions - The Regulations provide detailed definitions for taxable items, including tangible movable property, services, intangible assets, and real estate [5][6]. - Specific standards for tax exemptions for agricultural producers, medical institutions, and other sectors are established, along with requirements for timely public disclosure of tax policies [7]. - The Regulations outline the calculation methods and principles for export tax refunds, ensuring compliance with the Value-Added Tax Law [7]. Group 4: Implementation Support - The Ministry of Finance and the State Taxation Administration will focus on improving supporting institutional regulations, upgrading tax information systems, and providing extensive training and guidance to ensure effective implementation of the Regulations [8].