财政部 税务总局关于发布《长期资产进项税额抵扣暂行办法》的公告财政部 税务总局公告2026年第15号

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued the "Interim Measures for Input Tax Deduction of Long-term Assets," effective from January 1, 2026, which outlines the conditions and methods for input tax deductions related to long-term assets [2][3]. Group 1: Definition and Scope of Long-term Assets - Long-term assets include fixed assets, intangible assets, and real estate, acquired through various means such as purchase, self-production, research, construction, investment, donation, or debt settlement, but exclude leased assets and temporary structures [6][8]. - Fixed assets encompass equipment, tools, and related facilities, while intangible assets include legal rights and knowledge achievements [6]. Group 2: Input Tax Deduction Methods - Input tax corresponding to long-term assets can be fully deducted from output tax if the assets are used for general taxation projects [8][9]. - If the assets are used for simplified taxation projects or exempt from VAT, the corresponding input tax cannot be deducted [8][9]. - For mixed-use assets, the deductible input tax is calculated based on the net value ratio [9][10]. Group 3: Adjustment of Input Tax - Taxpayers must adjust the input tax for long-term assets upon disposal, either wholly or partially, according to the relevant tax policies [17][18]. - The adjustment period for input tax is defined based on the type of long-term asset, with specific durations for real estate (20 years), aircraft, trains, and ships (10 years), and other long-term assets (5 years) [16][17]. Group 4: Daily Management and Compliance - Taxpayers are required to maintain records of input tax deductions for long-term assets and ensure accurate tax declarations [22][24]. - Failure to comply with the regulations may result in penalties from the tax authorities [24].