Group 1 - The core viewpoint of the article is the introduction of the new Value-Added Tax (VAT) Law in China, which will take effect on January 1, 2026, replacing the previous interim regulations [5][10]. - The new VAT Law defines taxable entities, including merchants who are VAT taxpayers, and outlines the types of taxable goods and services [5][6]. - The law specifies that taxable goods include tangible movable property, electricity, heat, gas, and other items, while services encompass transportation, postal, telecommunications, construction, financial, and IT services [6][8]. Group 2 - The law also addresses intangible assets, which are defined as non-physical assets that can generate economic benefits, such as technology, trademarks, copyrights, goodwill, and natural resource usage rights [7]. - Real estate is defined as assets that cannot be moved or would change in nature or shape if moved, including buildings and structures [8]. - The specific scope of goods, services, intangible assets, and real estate will be determined by the financial and tax authorities and published after approval by the State Council [8].
轻松办税说 ▏企业未按照规定期限办理纳税申报业务，在新电子税务局哪个模块可以查询到未申报信息
蓝色柳林财税室·2026-02-21 05:03