财政部 税务总局关于发布《增值税预缴税款管理办法》的公告财政部 税务总局公告2026年第14号

Core Viewpoint - The Ministry of Finance and the State Administration of Taxation have issued the "Management Measures for Prepaid Value-Added Tax" which will take effect from January 1, 2026, continuing the existing system and practices [2]. Group 1: General Provisions - The measures are formulated based on the relevant provisions of the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China" [2]. - Taxpayers, excluding individuals, must prepay value-added tax (VAT) when certain conditions are met as specified in the regulations [2]. Group 2: Construction Services Across Administrative Regions - Taxpayers providing construction services across administrative regions must prepay VAT to the tax authority where the service occurs, based on the time the tax obligation arises [3]. - The prepayment rate for general taxation method is set at 2%, while for simplified taxation method, it is 3% [3]. Group 3: Prepayment for Construction Services with Advance Payments - Taxpayers using advance payment methods for construction services must also prepay VAT to the tax authority where the service occurs [4]. - The prepayment rate remains at 2% for general taxation and 3% for simplified taxation [4]. Group 4: Real Estate Project Sales - Real estate developers selling projects through pre-sale methods must prepay VAT to the tax authority where their institution is located [5]. - The prepayment calculation for VAT is based on the total advance payments received, using a prepayment rate of 3% [5]. Group 5: Transfer or Lease of Real Estate - Taxpayers transferring or leasing real estate located outside their institution's jurisdiction must prepay VAT to the local tax authority [6]. - The prepayment rate for general taxpayers is 5%, while for small-scale taxpayers, it is 3% [6]. Group 6: Oil and Gas Field Enterprises - Oil and gas field enterprises selling services related to the production of crude oil and natural gas across provinces must prepay VAT to the tax authority where the service occurs [7]. - The prepayment rate is set at 5% for the Xinjiang region and 3% for other regions [7]. Group 7: Collection Management - Small-scale taxpayers whose total price and advance payments do not reach the VAT threshold are exempt from prepayment [8]. - Prepaid VAT can be deducted from the current VAT payable, with any unutilized amount carried forward to the next period [8].