Group 1 - The new Value-Added Tax (VAT) law in China will take effect on January 1, 2026, replacing the interim regulations [2][3] - Taxpayers involved in taxable transactions with multiple tax rates must apply the rate of the main business activity [2] - The implementation regulations specify that for transactions involving different tax rates, there must be a clear main and supplementary relationship between the businesses [2] Group 2 - The announcement from the State Taxation Administration regarding land value-added tax management will also be effective from January 1, 2026 [9][3] - For real estate developers using advance payment methods, the basis for pre-collecting land value-added tax is calculated as advance payment divided by (1 + applicable VAT rate) [10] - An example illustrates that if a real estate company receives an advance payment of 109 million yuan, the taxable basis for land value-added tax would be 100 million yuan, resulting in a tax of 1.5 million yuan [12]
纳税人发生一项应税交易涉及两个以上税率、征收率如何纳税？
蓝色柳林财税室·2026-01-26 01:54