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 ...

Core Viewpoint - The article discusses the release of the draft implementation regulations for the Value-Added Tax (VAT) Law in China, which aims to clarify and detail various aspects of the VAT system to enhance its certainty and operability [3][4]. Group 1: Implementation Regulations - The draft implementation regulations consist of six chapters and fifty-seven articles, focusing on general principles, tax rates, taxable amounts, tax incentives, collection management, and supplementary provisions [3][4]. - The regulations aim to provide a stable framework for the VAT system, ensuring better alignment with existing VAT policies and enhancing social expectations [4][5]. Group 2: Taxpayer and Taxable Transactions - The draft clarifies the definitions of taxable transactions, including the sale of goods, services, intangible assets, real estate, and the import of goods, identifying both units and individuals as VAT taxpayers [4][5]. - Specific rules regarding tax rates for exported goods and cross-border sales of services and intangible assets are detailed, including zero tax rates under certain conditions [4][5]. Group 3: Tax Deduction and Exemptions - The draft specifies the rules for input tax deductions, including the conditions under which certain expenses, such as financing-related fees, cannot be deducted from output tax [4][6]. - It also outlines the specific standards for VAT exemptions, such as those applicable to medical services provided by qualified medical institutions, excluding cosmetic medical services [6]. Group 4: Impact on Economic Activities - The implementation of these regulations is expected to standardize the relationship between taxpayers and tax authorities, facilitating compliance and enhancing the efficiency of resource allocation [5][6]. - VAT is highlighted as the largest tax category in China, covering all sectors of the national economy, with projected revenues of approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [6].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have released the draft implementation regulations for the Value-Added Tax (VAT) Law, which aims to refine and clarify the provisions of the VAT Law, enhancing the certainty and operability of the tax system [2][3]. Group 1: Key Aspects of the Draft Regulations - The draft regulations detail the elements of the VAT system, including definitions for taxable transactions such as goods, services, intangible assets, and real estate [3]. - It specifies the tax rates applicable to export goods and cross-border sales of services and intangible assets, including conditions under which a zero tax rate applies [3]. - The draft outlines the methods for deducting input tax, including the scope of non-deductible input tax, such as fees related to loan services [3][4]. Group 2: Tax Incentives and Management - The draft clarifies the specific standards for VAT exemption projects, such as medical services provided by qualified medical institutions, excluding cosmetic medical institutions [4]. - It further details the management of VAT collection, including provisions for special circumstances like contracted operations and asset management products [4]. - The implementation of these regulations is expected to standardize the relationship between taxpayers and tax authorities, facilitating compliance and enhancing the legal framework governing tax administration [4]. Group 3: Economic Impact - VAT is the largest tax category in China, covering all sectors of the national economy and significantly impacting taxpayers' interests, with projected VAT revenue of approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [5]. - In the first half of 2025, domestic VAT is expected to reach about 3.64 trillion yuan, reflecting a year-on-year growth of 2.8% [5].

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].

现行税收征管法最近一次大幅修订是在2001年，距今已有24年。 征求意见稿更加顺应数字经济发展新形势，新增平台经营者报送涉税信息、平台经营者配合税务检查等规 定，有利于健全数字经济常态化监管法律制度，护航新经济新业态持续健康发展。比如，要求平台企业按 规定向税务机关报送平台内经营者、从业人员的身份信息和与纳税有关的信息；明确电子凭证、资料的法 律效力等。 征求意见稿更加注重依法精准打击税收违法犯罪行为，为合法经营者营造规范有序、公平竞争的税收营商 环境。比如，完善涉嫌违法的自然人纳税人税务检查、阻止出境等规定，有效打击少数高收入者偷逃税行 为。 征求意见稿更加注重与现行相关法律的衔接，明确法律适用标准，进一步提升法律确定性，稳定市场预 期。比如，将"偷税"修改为"逃税"，与刑法相衔接；对接民法典、企业破产法，调整税收优先权顺位，有 利于减少执行争议等。 国家税务总局征管和科技发展司司长练奇峰介绍，税收征管法修订坚持宽严相济理念，有利于进一步严格 规范公正文明执法，更好发挥法治固根本、稳预期、利长远的作用，促进形成公平、透明、可预期的营商 环境。 练奇峰介绍，此次征求意见将持续至4月27日，公众可以通过登录国家 ...