Core Viewpoint - The implementation regulations of the Value-Added Tax (VAT) Law in China have been clarified, detailing definitions for "goods," "services," "intangible assets," and "real estate" [1] Group 1: Definitions - Goods are defined to include tangible movable property, electricity, heat, gas, etc. [1] - Services encompass transportation, postal, telecommunications, construction, financial, information technology, cultural, sports, and consulting services [1] - Intangible assets refer to non-physical assets that can generate economic benefits, including technology, trademarks, copyrights, goodwill, natural resource usage rights, and other intangible assets [1] - Real estate is defined as assets that cannot be moved or whose nature or shape would change if moved, including buildings and structures [1] Group 2: Future Actions - The Ministry of Finance and the State Taxation Administration will issue supporting documents to further specify the scope of goods, services, intangible assets, and real estate, which will be submitted to the State Council for approval before publication and implementation [1]

编辑：赵亚铭 《中华人民共和国增值税法实施条例》已经2025年12月19日国务院第75次常务会议通过，现予公 布，自2026年1月1日起施行。 总理 李强 2025年12月25日 新华社北京12月30日电 中华人民共和国国务院令 第826号 ...

新华社北京12月30日电国务院总理李强日前签署国务院令，公布《中华人民共和国增值税法实施条例》 （以下简称《条例》），自2026年1月1日起施行。《条例》旨在贯彻落实《中华人民共和国增值税 法》，共6章54条，主要规定了以下内容。 一是细化纳税人和征税范围。细化增值税法规定的应税交易货物、服务、无形资产、不动产的范围；进 一步明确纳税人中的单位和个人、一般纳税人和小规模纳税人的标准，以及服务、无形资产在境内消费 的具体情形。 二是明确税率适用。进一步明确适用零税率的出口货物范围，以及跨境销售服务、无形资产适用零税率 的具体情形；明确一项应税交易涉及两个以上税率、征收率时适用税率和征收率的原则。 三是确定不同情形应纳税额计算方法。对增值税扣税凭证的具体种类和进项税额具体抵扣办法作出规 定；细化税务机关核定纳税人销售额的方法，并对特殊情形下进项税额的抵扣规则予以明确。 四是完善税收优惠。明确增值税法中各类免征增值税项目的具体标准，并规定增值税优惠政策的适用范 围、标准、条件等应当依法及时向社会公开，同时要求国务院财政、税务主管部门适时评估增值税优惠 政策执行效果，及时报请国务院予以调整完善。 五是健全征管措施。进 ...

Core Viewpoint - The implementation of the "Regulations on the Implementation of the Value-Added Tax Law" is a significant step in improving China's current value-added tax system, set to take effect on January 1, 2026, alongside the Value-Added Tax Law [1] Group 1: Regulatory Framework - The newly released regulations consist of six chapters and 54 articles, covering general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions [1] - The regulations maintain the existing framework and tax burden levels of the current value-added tax system, elevating reform achievements and policy provisions to legal and administrative regulations [1][4] Group 2: Taxpayer Rights and Clarity - The regulations further clarify and explain concepts and basic systems within the value-added tax law, enhancing the clarity and operability of the tax system [1][2] - The regulations address key issues in the taxation scope, deduction mechanisms, and collection management, ensuring the protection of taxpayers' legal rights [3] Group 3: Deduction Rules and Tax Incentives - The regulations refine the deduction rules, which are central to the value-added tax system, and include specific provisions for tax deduction certificates, allowing for a transition from "invoice-based tax control" to "data-based tax management" [2] - The regulations enhance the transparency of tax incentive policies, mandating timely public disclosure of applicable ranges, standards, and conditions, and establishing a mechanism for evaluating and adjusting these policies [3] Group 4: Systematic Optimization - The introduction of the regulations represents a major initiative to optimize the rules and management mechanisms supporting the stable operation of the value-added tax system, aiming to create a cohesive and standardized tax system [4]

智通财经2025-12-30 17:13:47 央视新闻 《中华人民共和国增值税法实施条例》（以下简称《条例》）公布，自2026年1月1日起施行。《条例》 旨在贯彻落实《中华人民共和国增值税法》，共6章54条，主要规定了以下内容。 二是明确税率适用。进一步明确适用零税率的出口货物范围，以及跨境销售服务、无形资产适用零税率 的具体情形；明确一项应税交易涉及两个以上税率、征收率时适用税率和征收率的原则。 三是确定不同情形应纳税额计算方法。对增值税扣税凭证的具体种类和进项税额具体抵扣办法作出规 定；细化税务机关核定纳税人销售额的方法，并对特殊情形下进项税额的抵扣规则予以明确。 四是完善税收优惠。明确增值税法中各类免征增值税项目的具体标准，并规定增值税优惠政策的适用范 围、标准、条件等应当依法及时向社会公开，同时要求国务院财政、税务主管部门适时评估增值税优惠 政策执行效果，及时报请国务院予以调整完善。 五是健全征管措施。进一步明确一般纳税人登记事项、开具增值税专用发票要求、纳税义务发生时间、 汇总申报纳税和预缴税款的适用情形，并对出口退（免）税规则、涉税信息共享等作出规定。 本 期资深 编 辑 周玉华 一是细化纳税人 ...

Core Viewpoint - The article discusses the implementation of the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China," which will take effect on January 1, 2026, aiming to refine tax regulations and enhance tax management [2][40]. Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, and clarify the standards for taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [2][3][6]. - Specific conditions for the consumption of services and intangible assets within the territory are defined, excluding certain transactions involving foreign entities [9][10]. Group 2: Tax Rate Application - The regulations specify the zero tax rate applicable to certain exported goods and outline the conditions under which cross-border sales of services and intangible assets qualify for a zero tax rate [3][14][15]. - Principles for applying tax rates when a taxable transaction involves multiple rates are established [16]. Group 3: Tax Amount Calculation - Methods for calculating the taxable amount under different scenarios are defined, including the types of tax deduction certificates and the rules for deducting input tax [3][17][18]. - The regulations clarify how to handle tax adjustments in cases of sales discounts, returns, or interruptions [13][14]. Group 4: Tax Incentives - The regulations specify the standards for various tax exemption projects and require timely public disclosure of tax incentive policies, along with evaluations of their effectiveness [3][30]. - The scope, standards, and conditions for tax incentives are to be assessed and adjusted as necessary [30]. Group 5: Tax Administration Measures - The regulations enhance tax administration by clarifying registration requirements for general taxpayers, invoicing rules, and the timing of tax obligations [3][31][32]. - Provisions for information sharing related to tax matters and export tax refund rules are included [3][39].

《条例》共6章54条，自2026年1月1日起施行。 明年起增值税法正式实施，而与其配套的重要法规——《增值税法实施条例》终于出台。 12月30日，国务院公开《中华人民共和国增值税法实施条例》（下称《条例》）。《条例》共6章54 条，主要是细化了增值税法相关规定，比如细化纳税人和征税范围，明确税率适用等。《条例》自2026 年1月1日起施行。 比如，增值税法明确，销售服务、无形资产的，服务、无形资产在境内消费，或者销售方为境内单位和 个人，属于中国境内应税交易，需要缴纳增值税。此次《条例》规定了前述"服务、无形资产在境内消 费"具体情形。 具体来说，上述情形包括境外单位或者个人向境内单位或者个人销售服务、无形资产，在境外现场消费 的服务除外；境外单位或者个人销售的服务、无形资产与境内的货物、不动产、自然资源直接相关等。 中国政法大学财税法研究中心主任施正文曾告诉第一财经，这与现行规定有些变化。即境外单位或个人 向境内单位等销售服务、无形资产，若在境外现场消费则不用缴纳增值税，这一征税范围较此前有所缩 小，但实际征管可行。另外境外单位或者个人销售的服务、无形资产与境内的货物、不动产、自然资源 直接相关也应缴纳增值 ...

Core Viewpoint - The article discusses the implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China," which will take effect on January 1, 2026, aiming to clarify taxpayer categories, tax rates, tax calculation methods, tax incentives, and management measures [2][49]. Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, and clarify the standards for different types of taxpayers, including general and small-scale taxpayers [2][6][12]. - It specifies the conditions under which services and intangible assets consumed domestically are taxable [11][13]. Group 2: Tax Rate Application - The regulations clarify the zero tax rate applicable to certain exported goods and specific conditions for cross-border sales of services and intangible assets [15]. - It outlines principles for applying different tax rates when a taxable transaction involves multiple rates [16] . Group 3: Tax Amount Calculation - The regulations define the types of VAT deduction certificates and the methods for calculating deductible input tax [17][18]. - It specifies how to determine the sales amount for VAT purposes, including methods for handling sales returns and discounts [20][21]. Group 4: Tax Incentives - The regulations outline specific standards for various VAT exemption projects and require timely public disclosure of VAT incentive policies [29][32]. - It mandates that the relevant authorities assess the effectiveness of VAT incentive policies and report necessary adjustments to the State Council [32]. Group 5: Management Measures - The regulations clarify the registration requirements for general taxpayers and the conditions for issuing VAT special invoices [3][34]. - It establishes rules for tax obligations, including the timing of tax obligations and the conditions for consolidated tax declarations [36][39].

记者 辛圆 据央视新闻周二发布消息，《中华人民共和国增值税法实施条例》（以下简称《条例》）公布，自2026 年1月1日起施行。条例共6章54条，对增值税法规定的各项税制要素进行了细化和明确。 在细化纳税人和征税范围方面，《条例》细化了增值税法规定的应税交易货物、服务、无形资产、不动 产的范围；进一步明确纳税人中的单位和个人、一般纳税人和小规模纳税人的标准，以及服务、无形资 产在境内消费的具体情形。 在适用税率方面，《条例》进一步明确适用零税率的出口货物范围，以及跨境销售服务、无形资产适用 零税率的具体情形；明确一项应税交易涉及两个以上税率、征收率时适用税率和征收率的原则。 《条例》同时确定了不同情形应纳税额计算方法，对增值税扣税凭证的具体种类和进项税额具体抵扣办 法作出规定；细化税务机关核定纳税人销售额的方法，并对特殊情形下进项税额的抵扣规则予以明确。 在完善税收优惠方面，《条例》明确增值税法中各类免征增值税项目的具体标准，并规定增值税优惠政 策的适用范围、标准、条件等应当依法及时向社会公开，同时要求国务院财政、税务主管部门适时评估 增值税优惠政策执行效果，及时报请国务院予以调整完善。 除上述四个方面，《条例 ...

第一条 根据《中华人民共和国增值税法》（以下简称增值税法），制定本条例。 转自：北京日报客户端 中华人民共和国增值税法实施条例 第一章 总则 第二条 增值税法第三条所称货物，包括有形动产、电力、热力、气体等。 增值税法第三条所称服务，包括交通运输服务、邮政服务、电信服务、建筑服务、金融服务，以及信息 技术服务、文化体育服务、鉴证咨询服务等生产生活服务。 增值税法第三条所称无形资产，是指不具实物形态，但能带来经济利益的资产，包括技术、商标、著作 权、商誉、自然资源使用权和其他无形资产。 增值税法第三条所称不动产，是指不能移动或者移动后会引起性质、形状改变的资产，包括建筑物、构 筑物等。 国务院财政、税务主管部门提出货物、服务、无形资产、不动产的具体范围，报国务院批准后公布施 行。 第三条 增值税法第三条所称单位，包括企业、行政机关、事业单位、军事单位、社会组织及其他单 位。 增值税法第三条所称个人，包括个体工商户和自然人。 第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形： （一）境外单位或者个人向境内单位或者个人销售服务、无形资产，在境外现场消费的服务除外； （二）境外单位或者个人销售的 ...