增值税是我国第一大税种，《中华人民共和国增值税法》将于2026年1月1日起施行。为保障增值税法顺 利实施，8月11日，财政部、税务总局发布《中华人民共和国增值税法实施条例（征求意见稿）》，向 社会公开征求意见。 "征求意见稿对增值税法第四条第四项所称'服务、无形资产在境内消费'作了细化解释。"中山大学法学 院教授杨小强说，"服务、无形资产在境内消费"，一直是国际增值税的立法难题，但目前缺乏国际增值 税条约等予以有效协调。征求意见稿对不同国家的跨境销售服务、无形资产的消费地判断规则进行了学 习研究，有吸收、创新与协调，既与国际接轨，也符合我国实际。 同时，征求意见稿优化相关税收政策，体现增值税基本原理。梁季介绍，征求意见稿第二十二条明确规 定，"纳税人购进货物、服务、无形资产、不动产用于增值税法第六条以外的非应税交易的，对应的进 项税额不得从销项税额中抵扣"。这既符合增值税征抵一致的基本原理，也符合国际实践惯例。 也正是基于征抵原则一致考虑，征求意见稿对不动产等长期资产进项税抵扣政策进行了优化，即对于混 合使用（既用于一般计税项目，又用于免税、简易计税项目等）的原值超过500万元的长期资产的进项 税在购进时全额 ...

记者11日从财政部了解到：为保障《中华人民共和国增值税法》顺利实施，财政部会同税务总局研究起 草了《中华人民共和国增值税法实施条例（征求意见稿）》，当日起向社会公开征求意见。 增值税是我国第一大税种。去年底召开的十四届全国人大常委会第十三次会议表决通过了增值税法，自 2026年1月1日起施行。 "增值税法实施条例是增值税法的基础性配套行政法规，与增值税法以及增值税规范性政策文件一起构 成了我国增值税的法律法规体系，是增值税法落地实施的重要保障。"中国财政科学研究院公共收入研 究中心主任梁季说。 "增值税法实施条例对增值税法第四条第四项所称'服务、无形资产在境内消费'作了细化解释。"杨小强 说，"服务、无形资产在境内消费"，一直是国际增值税的立法难题，但目前缺乏国际增值税条约等予以 有效协调。征求意见稿对不同国家的跨境销售服务、无形资产的消费地判断规则进行了学习研究，有吸 收、创新与协调，既与国际接轨，也符合我国实际。 （据新华社北京8月11日电） 《 人民日报 》（ 2025年08月12日 08 版） (责编：牛镛、岳弘彬) 关注公众号：人民网财经 《中华人民共和国增值税法实施条例（征求意见稿）》包括总则、税 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have released a draft for public consultation regarding the implementation regulations of the Value-Added Tax (VAT) Law, aiming to ensure its smooth implementation and enhance the tax system's stability and clarity [1][3]. Group 1: Draft Content Overview - The draft consists of six chapters and fifty-seven articles, covering general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions, aligning with the VAT Law and current VAT system [1]. - The draft clarifies the scope of zero tax rate applicable to exported goods, cross-border sales services, and intangible assets, as well as the rules for transactions involving multiple tax rates [2]. Group 2: Tax Incentives and Compliance - The draft specifies the criteria for VAT exemption projects and outlines the scope, standards, conditions, and tax collection measures for tax incentives, which must be publicly disclosed [2]. - It addresses compliance issues related to taxpayers who fail to separately account for VAT incentive projects or engage in fraudulent activities to obtain VAT benefits [2]. Group 3: Economic Implications - A stable tax system is crucial for enhancing investor confidence and stabilizing investment expectations, which is essential for attracting investment and achieving sustainable operations [3]. - The timely release of the draft is expected to create a better business environment, enhance operational confidence among businesses, and promote high-quality economic development in China [3].

Core Points - The Ministry of Finance and the State Taxation Administration have drafted the "Implementation Regulations of the Value-Added Tax Law" to ensure the smooth implementation of the Value-Added Tax Law, which will take effect on January 1, 2026 [1] - The implementation regulations consist of six chapters and fifty-seven articles, further clarifying and detailing the provisions of the Value-Added Tax Law, enhancing the certainty and operability of the tax system [1][2] - The draft adheres to the principle of tax legality and reflects the concept of high-quality development, providing detailed standards for tax incentives in agriculture, education, healthcare, and elderly care [2] Summary by Sections - **Implementation Regulations Overview** - The draft includes general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions [1] - It aims to form a coordinated value-added tax system that aligns with the Value-Added Tax Law and related normative policy documents [1] - **International Context and Best Practices** - The draft follows international legislative models for value-added tax, similar to those in countries like the UK, Australia, and Switzerland [2] - It addresses the legislative challenges of defining "services and intangible assets consumed domestically," which is a common issue in international value-added tax legislation [3] - **Tax Incentives and Compliance** - The draft specifies the scope, standards, conditions, and tax collection measures for tax incentives, promoting high-quality economic and social development while protecting taxpayers' rights [2] - It optimizes rules for input tax deductions related to non-taxable transactions and long-term assets, aligning with international practices [2]

中新社北京8月11日电(记者赵建华)《中华人民共和国增值税法》(下称增值税法)将于2026年1月1日起施 行。为保障增值税法顺利实施，中国财政部会同国家税务总局研究起草了《中华人民共和国增值税法实 施条例(征求意见稿)》(下称条例)。11日起，条例开始向社会公开征求意见。 增值税是中国第一大税种，2024年增值税收入约6.57万亿元人民币，占全部税收收入38%。增值税覆盖 国民经济所有行业和全链条，涉及面广、影响大，关系纳税人切身利益。增值税法对增值税纳税人、征 税范围、税率、应纳税额、税收优惠、征收管理等作出规定，并对国务院给予必要的立法授权。通过制 定条例，对增值税法有关规定进一步细化、明确，对授权国务院规定的事项作出具体规定，有利于增强 税制的确定性和可操作性。 财政部、国家税务总局介绍，条例遵循增值税法的规定，与现行增值税制度相衔接，并结合实际情况和 征管需要明确具体规定，包括总则、税率、应纳税额、税收优惠、征收管理、附则等六章五十七条内 容。 其中，包括：条例对增值税法规定的纳税人、征税范围等税制要素进行细化和明确；对增值税法规定的 出口货物、跨境销售服务和无形资产有关范围进行明确，对涉及多个税率、 ...

增值税是我国第一大税种，《中华人民共和国增值税法》将于2026年1月1日起施行。8月11日，财政 部、税务总局发布《中华人民共和国增值税法实施条例（征求意见稿）》，向社会公开征求意见，为增 值税法顺利实施提供保障，更好落实税收法定原则。 "增值税法实施条例是增值税法的基础配套行政法规，与增值税法以及增值税规范性政策文件一起构成 了我国增值税的法律法规体系，是增值税法落地实施的重要保障。"中国财政科学研究院公共收入研究 中心主任梁季表示。 征求意见稿保持现行税收政策的基本稳定，确保增值税法的平稳实施。比如，对金融业征收流转税是我 国的一贯做法。1994-2015年间，我国金融业征收营业税。2016年"营改增"试点改革将金融业纳入增值 税征税范围，对贷款利息收入征收增值税，并基于税负平移的改革原则，不允许贷款人抵扣支付利息所 含的进项税额。增值税法对贷款利息所含进项税能否抵扣未直接做出规定，而是授权国务院予以明 确。"为保持政策稳定性，增强政策确定性，征求意见稿延续了贷款利息现行有关政策。"梁季说。 同时，优化相关税收政策，体现增值税基本原理。梁季介绍，OECD发布的《消费税趋势2024》明确指 出，"根据税收中 ...

两部门：增值税法实施条例公开征求意见。 为保障《中华人民共和国增值税法》顺利实施，财政部会同税务总局研究起草了《中华人民共和国增值 税法实施条例（征求意见稿）》（以下简称"征求意见稿"），8月11日起向社会公开征求意见。 征求意见稿对增值税法规定的纳税人、征税范围等税制要素进行细化和明确： 一是明确应税交易中货物、服务、无形资产、不动产的定义范围（第二条）。 二是对纳税人中的单位和个人、一般纳税人和小规模纳税人进行解释（第三条、第六条、第七条）。 三是明确服务、无形资产在境内消费的情形（第四条）。 四是明确增值税专用发票应分别注明销售额和增值税税额（第五条）。 对增值税法规定的出口货物、跨境销售服务和无形资产有关范围进行明确，对涉及多个税率、征收率情 形的适用规则作细化解释。 一是明确适用零税率的出口货物和跨境销售服务、无形资产范围（第八条、第九条）。 二是明确一项应税交易涉及多个税率、征收率时的税率、征收率适用规则（第十条）。 对增值税法规定应纳税额的相关条款进行具体细化，包括进项税额的抵扣办法、抵扣规则、不得抵扣的 进项税额范围等。 一是明确增值税进项税额抵扣办法和扣税凭证范围（第十一条、第十二条）。 二 ...

Core Viewpoint - The article discusses the public consultation on the draft implementation regulations for the Value-Added Tax (VAT) Law in China, which aims to ensure the smooth implementation of the VAT Law starting from January 1, 2026. The draft provides detailed clarifications on various tax system elements, enhancing the certainty and operability of the tax system [2][16]. Summary by Sections General Provisions - The draft specifies definitions for taxable transactions involving goods, services, intangible assets, and real estate [3]. Taxpayer Definitions - Clarifications are provided regarding taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [4]. Consumption of Services and Intangible Assets - The draft clarifies the circumstances under which services and intangible assets are consumed domestically [5]. VAT Invoices - It is specified that VAT special invoices must separately indicate sales amounts and VAT amounts [6]. Export Goods and Cross-Border Services - The draft clarifies the scope of export goods and cross-border sales of services and intangible assets, along with applicable rules for multiple tax rates [7][8][9]. Tax Payable Details - Specific provisions regarding the calculation of payable VAT, including input tax deduction methods and rules, are detailed [10]. Input Tax Deductions - The draft outlines methods for input tax deductions and the scope of deductible tax certificates [11]. - It also specifies how to adjust VAT amounts and sales amounts in cases of sales discounts, returns, or cancellations [11]. - Further clarifications are made regarding non-deductible input tax for loan services and non-taxable transactions [13]. Fixed Assets and Long-Term Assets - The draft provides rules for input tax deductions related to fixed assets, intangible assets, and real estate [15]. Tax Incentives - The draft details tax incentives for sectors such as agriculture, education, healthcare, and elderly care, including the standards and conditions for these incentives [17]. International Practices - The draft incorporates international practices regarding the consumption location of services and intangible assets in cross-border transactions, aligning with global VAT legislative models [17].

Core Viewpoint - The implementation of the Value-Added Tax (VAT) Law and its accompanying regulations is crucial for establishing a comprehensive legal framework for VAT in China, ensuring its effective execution starting January 1, 2026 [1][2]. Group 1: Legislative Framework - The VAT Law Implementation Regulations are foundational administrative regulations that support the VAT Law, forming a complete legal system for VAT in China [1]. - The draft regulations consist of six chapters and fifty-seven articles, detailing tax rates, taxable amounts, tax incentives, and collection management, thereby enhancing the certainty and operability of the tax system [1][2]. Group 2: International Context and Principles - The VAT Law and its implementation regulations align with international practices, similar to VAT legislation in countries like the UK, Australia, and Switzerland, which also utilize a dual structure of a VAT law and its implementation regulations [2]. - The draft adheres to the principle of tax legality and reflects a high-quality development approach by specifying tax incentives for sectors such as agriculture, education, and healthcare, thus protecting taxpayers' rights [2]. Group 3: Specific Provisions and Innovations - The draft provides detailed explanations for the consumption of services and intangible assets within the country, addressing a longstanding challenge in international VAT legislation [3]. - It incorporates rules for determining the consumption location of cross-border services and intangible assets, aligning with international standards while considering China's specific context [3].

记者11日从财政部了解到，为保障《中华人民共和国增值税法》顺利实施，财政部会同税务总局研究起 草了《中华人民共和国增值税法实施条例（征求意见稿）》，当日起向社会公开征求意见。 "增值税法实施条例对增值税法第四条第四项所称'服务、无形资产在境内消费'作了细化解释。"杨小强 说，"服务、无形资产在境内消费"，一直是国际增值税的立法难题，但目前缺乏国际增值税条约等予以 有效协调。征求意见稿对不同国家的跨境销售服务、无形资产的消费地判断规则进行了学习研究，有吸 收、创新与协调，既与国际接轨，也符合我国实际。 增值税是我国第一大税种。去年底召开的十四届全国人大常委会第十三次会议表决通过了增值税法，自 2026年1月1日起施行。 （文章来源：新华社） "增值税法实施条例是增值税法的基础性配套行政法规，与增值税法以及增值税规范性政策文件一起构 成了我国增值税的法律法规体系，是增值税法落地实施的重要保障。"中国财政科学研究院公共收入研 究中心主任梁季说。 《中华人民共和国增值税法实施条例（征求意见稿）》包括总则、税率、应纳税额、税收优惠、征收管 理、附则等六章五十七条内容，主要对增值税法有关规定进一步细化明确，对授权国务院规 ...