增值税 你问我答（一至二）

Core Viewpoint - The implementation of the new Value-Added Tax (VAT) Law and its accompanying regulations in China starting January 1, 2026, has garnered significant attention from various sectors, aiming to provide clear guidance for taxpayers on VAT policies [2][16]. Taxpayer and Tax Scope - Taxpayers include units and individuals (including sole proprietors) engaged in taxable transactions within China, which encompass the sale of goods, services, intangible assets, real estate, and the import of goods [2][3]. - Taxable transactions are defined as the sale of goods, services, intangible assets, and real estate for consideration [2]. Taxable Transactions in China - Taxable transactions occur when the sale of goods has its origin or location within China, or when real estate or natural resource rights are sold or leased within China [4]. - Services and intangible assets are considered consumed within China if they are provided by foreign entities to domestic entities, excluding services consumed outside China [4]. Tax Exemptions and Non-Taxable Income - Gifts of products or gifts purchased by a company to other companies or individuals are subject to VAT [5]. - Income from salaries and bank interest is not considered taxable income and thus not subject to VAT [6]. Small-Scale Taxpayers - Individuals can opt to be classified as small-scale taxpayers if they infrequently engage in taxable transactions and their primary business does not fall within the taxable range [7]. VAT Rates - The VAT rates are categorized as follows: - 13% for the sale of goods, processing services, and import of goods, among others [8]. - 9% for transportation, postal, telecommunications, construction services, and real estate leasing [8]. - 6% for the sale of services and intangible assets [9]. - 0% for exported goods and certain cross-border services [10][11]. Small-Scale Taxpayer Rate - Small-scale taxpayers apply a simplified tax calculation method with a VAT rate of 3% [12]. Mixed Tax Rates - Companies engaged in multiple taxable transactions with different rates must separately account for sales amounts and apply the corresponding rates; if not, the higher rate applies [13]. Tax Calculation for Mixed Transactions - For transactions involving both goods and services with different tax rates, the VAT is calculated based on the primary business activity [14]. Cross-Border Services - Certain cross-border services provided to foreign entities may qualify for a VAT rate of 0% [15]. VAT Calculation Methods - VAT payable is calculated as the difference between output tax (sales tax) and input tax (purchase tax) [19]. - Input tax can only be deducted if it meets specific criteria and is supported by valid tax documents [20]. Input Tax Deduction Restrictions - Not all input taxes are deductible; specific categories such as those related to simplified tax methods or non-taxable transactions are excluded [22][23]. Non-Deductible Input Tax Examples - Non-normal losses, such as theft or spoilage, do not allow for input tax deductions [24][25]. VAT Filing for Foreign Entities - Foreign entities engaging in taxable transactions in China must have their tax withheld by the buyer or appoint a domestic agent for tax filing [26]. Deductibility of Input Tax for Catering Services - Input tax for catering services purchased for resale is deductible, as it is not directly consumed [27]. Calculation of Non-Deductible Input Tax - General taxpayers must calculate non-deductible input tax based on sales or income ratios when unable to distinguish between deductible and non-deductible transactions [28].