增值税法实施条例获国务院常务会议通过，即将出台 2026年起增值税法将正式实施，而其重要配套法规也将出台。 12月19日，国务院常务会议审议通过《中华人民共和国增值税法实施条例（草案）》，指出要有力保障 增值税法顺利实施，做实做细法律普及、操作指引等工作，确保纳税人有法可依、税务机关执法有据， 切实保护纳税人权益，营造公平竞争环境。 12月上旬第一财经《增值税法即将施行，实施条例有望尽快出台》一文，预计增值税法实施条例最快有 望在年底前出台。而此次国务院常务会议审议通过了这一条例，意味着增值税法实施条例即将出台，以 配合明年起正式实施的增值税法。 上海交通大学财税法研究中心副主任王桦宇告诉第一财经，增值税法实施条例对增值税法有关规定进一 步细化和明确，与其共同形成配套衔接的增值税制度体系，为增值税法的顺利实施提供了更细致的规范 保障。 "增值税实施条例将增强规则确定性，为市场主体投资经营提供稳定预期，并提高征管可操作性，为税 务机关依法征税明确具体口径。另外条例还推动纳税便利化，为纳税人合规申报打造更优营商环 境。"王桦宇说。 截至发稿前增值税法实施条例全文尚未公开。不过今年8月财政部、税务总局公开了《中华人 ...

（原标题：切实保护纳税人权益 营造公平竞争环境） 12月19日，国务院常务会议审议通过《中华人民共和国增值税法实施条例（草案）》，指出要有力保障 增值税法顺利实施，做实做细法律普及、操作指引等工作，确保纳税人有法可依、税务机关执法有据， 切实保护纳税人权益，营造公平竞争环境。 ...

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 纳税义务发生时间 根据《中华人民共和国增值税法》第五章第二十八条 增值税 纳税义务发生时间 ，按照下列规定确定 ： （一） 发生应税交易，纳税义务发生时间为收讫销售款项或者取得销售款项索取凭据的当日；先开具发票的，为开 具发票的当日 。 （二） 发生 视同应税交易 ，纳税义务发生时间为完成视同应税交易的当日 。 （三） 进口货物，纳税义务发生时间为货物报关进口的当日 。 增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当日 。 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 文母和子艾共同购房, 房屋产权证 贷款合同均登记为艾母和子女， 作 出用。 房贷款利息专项附加扣除如何享受? 艾雷 舞局购买 H 貸房屋 子文 不能既由父母扣除,又由子女扣除,应 该由主贷款人扣除。 我用贷款买了一 真房, 田子工作需 支持以房屋校 ...

来源：北京税务 增值税法 系列宣传 增值税税率 征收率 一 、税率 根据《中华人民共和国增值税法》第二章第十条规定： （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定 外， 税率为百分之十三 。 （二）纳税人销售交通运输、邮政、基础电信、建筑、 不动产租赁服务 ，销售不动产，转让土地使用权，销售或者 进口下列货物，除本条第四项、第五项规定外， 税率为百分之九 ： 欢迎扫描下方二维码关注： 1. 农产品、食用植物油、食用盐； 二 、征收率 根 据《中华人民共和国增值税法》第二章第十一条规定： 适用简易计税方法计算缴纳增值税的征收率为百分之三。 来源 北京税务 欢迎扫描下方二维码关注： 2. 自来水、暖气、冷气、热水、煤气、石油液化气、天然气、 二甲醚 、沼气、居民用煤炭制品 ； 3. 图书、报纸、杂志、音像制品、电子出版物 ； 4. 饲料、化肥、农药、农机、农膜 。 （三）纳税人销售服务、无形资产，除本条第一项、第二项、第五项规定外， 税率为百分之六 。 （四）纳税人出口货物，税率为零;国务院另有规定的除外。 （五）境内单位和个人 跨境销售 国务院规定范围内的 ...

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 增值税纳税人 征税范围及计税方式 一、 增值税纳税人及征税范围 （一 ） 销售货物的，货物的起运地或者所在地在境内； （二 ）销售或者租赁不动产、 转让自然资源使用权 的，不动产、自然资源所在地在境内 ； （三 ） 销售金融商品的，金融商品在境内发行，或者销售方为境内单位和个人 ； （四 ） 除本条第二项、第三项规定外，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 。 根 据《中华人民共和国增值税法》第一章第八条规定 ： 纳税人发生应税交易，应当按照一般计税方法，通过销项税额抵扣进项税额计算应纳税额的方式，计算缴纳增值税； 本法另有规定的除外。 小规模纳税人可以按照销售额和征收率计算应纳税额的简易计税方法，计算缴纳增值税。 根据《中华人民共和国增值税法》第一章第三条规定： 在中华人民共和国境内（以下简称境内）销售货物、服务、无形资产、不动产（以下称应税交易），以及进口货物的 单位和个人（包括个体工商户），为增值税的纳税人，应当依照本法规定缴纳增值税。 根据《中华人民共和国增值税法》第一章第四条规定： 在境内发生应税交 ...

2025.12. 08 本文字数：1064，阅读时长大约2分钟 作者 | 第一 财经 陈益刊 增值税法落地实施一大关键配套文件是增值税法实施条例，增值税法实施条例会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。 今年8月，财政部 税务总局公开了《中华人民共和国增值税法实施条例（征求意见稿）》，在9月10 日前完成意见征集。此次增值税实施条例（意见稿）包括了总则、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。 增值税法实施条例（意见稿）明确了政策细节问题。比如对混合销售行为如何确定具体适用税率方面 条款给予细化，强调主要业务判断更加注重交易实质和目的等。 目前增值税法实施条例尚未正式出台。 从过往部分税收立法情况来看，一些税种新法实施之前，其配套的实施条例也随之出台。比如， 2018年1月1日环保税法正式实施，环保税法实施条例在2017年12月底前公布，并与环保税法同步 实施。 中国第一大税种增值税法将于2026年1月1日实施，而其配套的重要法规增值税法实施条例尚未出 台，而这也引起市场关注。 中国政法大学财税法研究中心主任施正文告诉 ...

为了落实税收法定原则，2024年12月底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，并明 确自2026年1月1日起施行。增值税法共6章，包括总则、税率、应纳税额、税收优惠、征收管理、附 则，增值税法保持现行增值税税制框架总体不变以及保持现行税收负担水平总体不变，但也有一些调 整。 增值税法实施条例已经公开征求完意见，专家预计本月有望出台 中国第一大税种增值税法将于2026年1月1日实施，而其配套的重要法规增值税法实施条例尚未出台，而 这也引起市场关注。 中国政法大学财税法研究中心主任施正文告诉第一财经，预计增值税法实施条例有望在12月公布。由于 增值税法采取平移立法，基本没有大的政策调整，即使增值税法实施条例不出台，对增值税法实施影响 也不大。因为现行增值税相关法规和政策文件，只要相关条款与新增值税法不抵触，仍然继续适用。 "当然，在明年增值税法实施之前同步出台增值税法实施条例更好，因为有些具体政策调整和制度优化 措施可以更早推出适用，比如混合用途不动产抵扣就可以适用新政策，自然人提供服务可以采用扣缴法 缴税等。"施正文说。 增值税是中国第一大税种。财政部数据显示，2024 年增值税收入约 6.57万 ...

Group 1: Consumer Loan Subsidy Policy - The central government has introduced a subsidy policy for personal consumer loans and service industry loans, referred to as "national subsidy" in the consumer loan sector [2][3] - The subsidy rate is set at 1 percentage point for both personal consumer loans and service industry loans, aimed at reducing credit costs for residents and businesses [2][3] - The policy targets consumption in key areas such as home appliances, automobiles, education, and healthcare, with specific conditions for loans to service industry entities [2][3] Group 2: Economic Indicators - In July, the industrial added value increased by 5.7% year-on-year, while retail sales of consumer goods grew by 3.7%, both showing a decline compared to June [4] - Fixed asset investment from January to July rose by 1.6%, indicating a slowdown in growth compared to the first half of the year [4] - The National Bureau of Statistics highlighted external challenges such as trade protectionism and extreme weather affecting economic performance [4] Group 3: Social Financing and Monetary Supply - As of the end of July, the total social financing scale reached 431.26 trillion yuan, with a year-on-year growth of 9% [5] - The increase in bond financing has significantly contributed to the growth of social financing, with government bond net financing up by 4.88 trillion yuan year-on-year [5] - The M2 money supply grew by 8.8% year-on-year, while M1 increased by 5.6%, indicating improved liquidity and efficiency in the financial system [5][6] Group 4: Stock Market Performance - The Shanghai Composite Index broke through the 3700-point mark, reaching a high of 3704.77 points, marking a significant recovery in the A-share market [7] - The number of new stock accounts opened in July surged by 71% year-on-year, reflecting increased investor enthusiasm [7] - Analysts suggest that the upward momentum in the stock market is supported by clear policy backing and the influx of new capital [7] Group 5: Trade Relations - The U.S. and China have agreed to suspend the implementation of 24% tariffs for 90 days, while retaining 10% tariffs on certain goods [8] - This agreement follows a series of trade talks aimed at reducing tensions and enhancing cooperation between the two nations [8] - The ongoing discussions indicate a willingness to engage in dialogue to resolve trade issues, although challenges remain [8] Group 6: Healthcare Policy - The National Healthcare Security Administration has published a list of drugs that passed the preliminary review for inclusion in the national medical insurance and commercial insurance innovation drug directories [9] - A total of 534 drugs were approved for the basic medical insurance directory, while 121 drugs were approved for the commercial insurance innovation directory [9][10] - The introduction of the commercial insurance innovation drug directory aims to support high-value innovative drugs and facilitate their market entry [10] Group 7: Taxation Policy - The Ministry of Finance and the State Taxation Administration have released a draft for public consultation regarding the implementation of the Value-Added Tax Law, set to take effect on January 1, 2026 [11][12] - The draft aims to clarify regulations and enhance the operability of the tax system, although expectations for loan interest to be tax-deductible were not met [11][12] - The implementation of the VAT law is seen as a crucial step in establishing a comprehensive legal framework for taxation in China [12]

Group 1: US-China Trade Relations - The US and China have agreed to suspend the implementation of a 24% tariff for 90 days, which temporarily stabilizes trade relations and delays uncertainty [2] - Both countries have made efforts to restore normal trade relations, with China agreeing to resume rare earth exports and the US easing semiconductor export controls [2] - The ongoing trade tensions and tariff measures highlight the complexities and uncertainties in US-China trade relations, which are seen as detrimental to both sides [2] Group 2: New Business Entities in China - In the first half of the year, over 13.27 million new business entities were established in China, including 4.62 million new enterprises and 8.63 million individual businesses [3] - The growth of new private and foreign enterprises indicates a positive trend, with private enterprises increasing by 4.6% year-on-year [3] - The service sector, particularly in cultural industries, has shown significant growth, contributing to job creation and economic resilience [3] Group 3: VAT Law Implementation - The Ministry of Finance and the State Taxation Administration have released a draft for the implementation of the VAT Law, which clarifies tax regulations and enhances transparency [4] - The VAT is a major tax source in China, projected to generate approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [4] - The new regulations aim to provide clearer guidelines for tax rates and improve the accessibility of VAT benefits for various market participants [4] Group 4: Loan Subsidy Policy for Service Industry - A new loan subsidy policy has been introduced to support service industry entities, allowing for a 1% interest subsidy on loans up to 1 million yuan [6] - The policy targets small and micro enterprises in sectors such as hospitality, health, and culture, aiming to enhance their financial support [6] - The initiative is expected to stimulate the service sector, although its overall impact remains to be seen [7] Group 5: Robotics Industry Development in Hangzhou - Hangzhou is drafting regulations to promote the development of the embodied intelligent robotics industry, focusing on a regulatory framework that encourages innovation [8] - The city has over 200 robotics companies and aims to establish a supportive policy environment for high-quality industry growth [8] - The initiative reflects a broader trend of local governments actively fostering technological advancements and economic transformation [9] Group 6: Housing Fund Policy in Suzhou - Suzhou has announced measures to expand the use of housing provident fund loans, including lowering down payment ratios and allowing for more flexible withdrawals [10] - These changes aim to support the local real estate market and alleviate financial pressure on residents [10] - The adjustments are part of a wider trend among cities to enhance the utility of housing funds and stimulate housing demand [10] Group 7: Nvidia's Revenue Sharing Agreement - Nvidia has reportedly agreed to pay 15% of its revenue from H20 chip sales in China to the US government in exchange for export licenses [11] - This unprecedented arrangement raises questions about the implications for market dynamics and the perception of US-China trade policies [11] - The move reflects a shift in the US government's approach to regulating technology exports while seeking to increase government revenue [11] Group 8: Stock Market Performance - The stock market has shown a positive trend, with the Shanghai Composite Index rising by 0.5% and reaching new highs [12] - Despite the overall market growth, there is caution regarding potential corrections and shifts in market focus, particularly in speculative sectors [12] - The performance of semiconductor stocks has been influenced by developments in US-China trade relations, particularly regarding chip exports [12]

Core Viewpoint - The implementation of the Value-Added Tax (VAT) Law and its accompanying regulations is expected to significantly impact taxpayers and enhance tax administration efficiency in China [1][2]. Group 1: Implementation and Structure of the VAT Law - The VAT Law will take effect on January 1, 2026, with an estimated revenue of approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [1]. - The implementation regulations consist of six chapters and 57 articles, detailing aspects such as tax rates, taxable amounts, tax incentives, and collection management [2]. - The regulations aim to provide a stable tax framework, enhancing investor confidence and stabilizing investment expectations [2][3]. Group 2: Clarification of Taxpayer and Tax Scope - The regulations clarify definitions related to taxable transactions, including goods, services, intangible assets, and real estate, which helps avoid disputes between taxpayers and tax authorities [4]. - The classification of taxpayers, including individual businesses and natural persons, is explicitly defined to ensure fair tax burdens across similar transactions [4][5]. Group 3: Efficiency and Adaptability of Tax Administration - Maintaining a mature tax framework reduces compliance costs and operational difficulties for both tax authorities and taxpayers, thereby improving tax administration efficiency [3][5]. - The regulations allow for flexibility in adapting to economic developments and new business models, ensuring that tax administration remains relevant and effective [5][6]. Group 4: Addressing New Business Models and Cross-Border Transactions - The regulations provide clarity on the scope of export goods, cross-border services, and intangible assets, addressing challenges in tax administration related to new business models [6]. - Specific rules for transactions involving multiple tax rates are established, which helps reduce uncertainty for tax authorities and taxpayers alike [6][7]. Group 5: Digital Transformation and Modern Tax Governance - The regulations reinforce the VAT's position as a primary tax source, ensuring stable funding for the government while enhancing tax fairness and governance [7]. - The recognition of electronic invoices as having equal legal status to paper invoices promotes a digital approach to tax management, addressing issues of fraud and traceability [7].