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Core Viewpoint - The article discusses common misconceptions regarding the handling of value-added tax (VAT) during corporate restructuring and reorganization, emphasizing the importance of understanding the relevant regulations and avoiding mistakes in VAT processing [8]. Summary by Sections VAT Regulations - According to the "Value-Added Tax Law of the People's Republic of China," effective from January 1, 2026, entities and individuals engaged in taxable transactions within China are required to pay VAT [10][13]. - Taxable transactions include the sale of goods, services, intangible assets, and real estate, as well as the importation of goods [11]. Implementation Regulations - The "Implementation Regulations of the Value-Added Tax Law" further clarify that taxable goods include tangible movable property, electricity, heat, and gas, while services encompass transportation, postal, telecommunications, construction, financial, and information technology services [14]. - Intangible assets are defined as non-physical assets that can generate economic benefits, such as technology, trademarks, copyrights, goodwill, and natural resource usage rights [14]. Real Estate Definition - Real estate is defined as assets that cannot be moved or whose nature and shape would change if moved, including buildings and structures [16].