收藏！2026最新增值税税率表来了

Group 1 - The article discusses the tax rates applicable to various services, including transportation, postal, telecommunications, and financial services, with rates ranging from 6% to 13% depending on the service type [3][4]. - Specific tax rates are outlined for different categories, such as 9% for transportation services and postal services, 6% for value-added telecommunications services, and 13% for leasing and repair services [3][4]. - The article also mentions zero tax rates for certain exports and cross-border services, including research and development services and international transportation services [4][10]. Group 2 - The implementation date for the new tax regulations is set for December 1, 2024, as per the announcement from the relevant authorities [10][11]. - The article emphasizes the importance of electronic invoicing for passenger transport services, detailing how electronic travel documents will be managed and verified through tax digital accounts [10]. - It provides guidance on income recognition for companies, stating that revenue should be recognized when goods are delivered, regardless of when payment is received, in accordance with the accrual basis of accounting [15][16].