增值税法系列宣传丨境外单位和个人在境内发生应税交易

Core Viewpoint - The article discusses the regulations regarding the Value-Added Tax (VAT) law in China, specifically focusing on the obligations of foreign entities and individuals conducting taxable transactions within the country [3][12]. Group 1: Tax Obligations for Foreign Entities - Foreign entities and individuals are considered the withholding agents for VAT when they engage in taxable transactions in China, unless they have appointed a domestic agent for tax declaration [3][4]. - The VAT payable is calculated based on the sales amount multiplied by the applicable tax rate [5]. Group 2: Tax Declaration Locations - Withholding agents must declare and pay the VAT to the tax authority at their institution's location or residence. If the institution is located outside China, the declaration must be made to the tax authority where the taxable transaction occurs [6]. Group 3: Application of Tax Rates - When a taxable transaction involves multiple tax rates, the applicable rate is determined based on the primary business activity of the transaction [12]. - The new VAT law will come into effect on January 1, 2026, replacing the previous interim regulations [12][13].