欢迎扫描下方二维码关注： 小， 许可证的,都以实际取用水 人为纳税人。 问题三 那么疏干排水如何征税 呢? 疏干排水水资源税实行从量 计征。 注意事项 应纳税额的计算公式为:应纳税额= 实际取用水量×适用税额 问题四 疏千排水的适用税额是多 少呢? 疏千排水取用水按0.2元/立 方米征收，对疏干排水中回 收利用的部分从低确定税 额,回收利用、回灌部分按 0.1元/立方米征收。 注意事项 疏干排水中回收利用的 部分,是指将疏干排水进行 处理、净化后自用以及供其 他单位和个人使用的部分。 特别提醒 对未取得采矿权证或建筑工程施工 许可证的疏干排水纳税人按4倍税额标准 征收。在工程开工前,要及时按规定申 领采矿权证或建筑工程施工许可证哦! 问题五 那么疏千排水的实际取用 水量要如何确定呢? 采矿、工程建设疏干排水的 实际取用水量按照排水计量 设施 (器具) 计量的排水量 确定。没有计量或不能准确 计量全部排水量的,采用以 矿折水等方式核定排水量。 注意事项 采矿疏干排水按每开采1 吨原矿折合排水2立方米计 算;工程建设疏干排水按照每 开挖1立方米地下工程折合排 供稿：临海市局 作者：郭文心 张威 温馨提醒：蓝色柳林 ...

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 ...

Core Viewpoint - The article emphasizes the importance of improving the local tax system in China as a crucial task for enhancing the tax, financial, and economic systems, which is essential for promoting economic and social development [2] Summary by Sections Current Local Tax System - The current local tax system in China includes eight types of taxes that are entirely allocated to local governments, such as property tax, urban land use tax, deed tax, land value increment tax, arable land occupation tax, vehicle and vessel tax, environmental protection tax, and tobacco leaf tax [3] - Since 2011, five of these taxes have been legislated and implemented, while the other three are based on regulations established in the late 1980s and early 1990s [3] Revenue Statistics - In 2024, the total revenue from these eight local taxes is projected to be 2,007.13 billion yuan, accounting for 11.5% of the national tax revenue and 24% of local tax revenue [4] - The deed tax generates the highest revenue at 516.96 billion yuan, representing 25.8% of local tax revenue, while the tobacco leaf tax generates the least at only 14.76 billion yuan [4] Issues in the Local Tax System - The local tax system is not fully developed, facing issues in tax category settings, tax legislation, tax elements, and revenue scale [4][5] - The current tax categories do not align well with international standards, and some tax laws are outdated, failing to meet the needs of modern economic and social development [5][6] Legislative and Reform Directions - The central government has prioritized the improvement of the local tax system, with various directives emphasizing the need for tax law principles, real estate tax legislation, and environmental protection tax reforms [7] - Future reforms may include rationalizing tax categories, expanding local tax sources, and enhancing local government financial autonomy [8][9] Proposed Measures for Improvement - Suggested measures include setting reasonable tax categories, expanding local tax sources, and further implementing the principle of tax legality [8][9] - It is recommended to adjust tax elements to avoid overlapping tax burdens and to enhance local tax management authority to improve efficiency and reduce costs [9]

避孕药品和用具即将征收增值税，而最终消费者或为此买单。 自2026年1月1日起，增值税法将正式施行。这与现行的增值税暂行条例相比变化之一，是避孕药品和用 具不再纳入免征增值税项目中。增值税法实施条例（征求意见稿）中也未涉及。 上海交通大学财税法研究中心副主任王桦宇表示，增值税法中免税项目取消了避孕药品和用具，而增值 税法实施条例（征求意见稿）只是明确减免税细部规定，不新设规定减免税范围，因此这意味着明年起 避孕药品和用具将征收增值税。 目前，避孕药品和用具主要适用13%增值税税率。而增值税是流转税，理论上税负由最终消费者承担， 即消费者买单。 在1993年增值税法暂行条例首次公布时，就将避孕药品和用具列入了免税项目中，此后几次修订均保 留。专家分析彼时中国实施计划生育，对避孕药品和用具免征增值税可降低避孕成本，控制人口过快增 长。 为了落实税收法定原则，增值税从国务院暂行条例上升为法律，2024年年底增值税法获得全国人大常委 会通过，自2026年1月1日起施行。其中一大变化正是免税项目删除了避孕药品和用具。为何如此？ 中国政法大学财税法研究中心主任施正文表示，因为当前我国人口政策已经发生了很大变化，避孕药品 ...

Core Viewpoint - The implementation of the new VAT law on January 1, 2026, will remove the exemption for contraceptive drugs and devices, leading to increased costs for consumers as they will now bear the VAT burden [3][4]. Group 1: Changes in Tax Policy - The new VAT law will no longer exempt contraceptive drugs and devices, which were previously included in the tax exemption list since the 1993 interim VAT regulations [3][5]. - The removal of the exemption aligns with China's current population policy, which encourages childbirth, thus necessitating a change in tax treatment for contraceptive products [4][5]. Group 2: Rationale Behind the Change - Experts suggest that the adjustment in tax policy reflects the significant changes in China's population policy, which now supports larger families [4][5]. - The government aims to phase out outdated tax incentives and redirect financial resources to support policies that lower the cost of childbirth and child-rearing, such as the introduction of child subsidies and the removal of certain fees [5]. Group 3: Financial Implications - VAT is the largest tax category in China, with the Ministry of Finance reporting a VAT revenue of 58.858 billion yuan in the first ten months of the year, representing a 4% year-on-year increase [6].

Core Viewpoint - The upcoming implementation of the VAT law on January 1, 2026, will remove the exemption for contraceptive drugs and devices, leading to a 13% VAT rate that will ultimately be borne by consumers [1][2]. Group 1: Tax Policy Changes - The VAT law will officially take effect on January 1, 2026, and will no longer include contraceptive drugs and devices in the exempt category [1]. - The removal of the exemption aligns with China's current population policy, which encourages childbirth, thus necessitating a change in tax treatment for contraceptive products [2]. Group 2: Historical Context - Contraceptive drugs and devices were exempt from VAT since the provisional regulations were first published in 1993, aimed at reducing costs associated with family planning [1]. - The shift in tax policy reflects a broader change in China's demographic strategy, moving from population control to encouraging higher birth rates [2]. Group 3: Financial Implications - The VAT is the largest tax category in China, with the Ministry of Finance reporting a VAT revenue of 58.858 billion yuan in the first ten months of the year, representing a 4% year-on-year increase [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement aims to unify policy execution standards, standardize tax administration processes, and ensure fairness and operability in tax law implementation [1][3]. Group 2: Tax Exemptions and Taxable Products - The announcement specifies scenarios where resource tax is not applicable, such as certain mined products used directly in construction projects [2]. - It further clarifies the definitions of taxable products, particularly for coal and rare earth minerals, detailing the conditions under which resource tax applies [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with revenue reaching 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and criteria for determining the tax basis for taxable products under special circumstances [1][2]. Group 2: Clarification of Taxable Products - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal, salt, and rare earth minerals [2]. - For example, unprocessed or minimally processed coal will be taxed as coal raw ore, while processed coal will be taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing the clarity of tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and the basis for tax calculation in special situations [1][2]. Group 2: Taxable Products and Definitions - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal and rare earth minerals, detailing the conditions under which different types of coal and rare earth products are taxed [2][3]. - For instance, unprocessed or minimally processed coal is taxed as coal raw ore, while processed coal is taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also specifies the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].