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 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration are soliciting opinions on the draft implementation regulations of the Value-Added Tax (VAT) Law, aiming to clarify and detail key elements of the tax system, including taxpayers and taxable scope [1][17]. Group 1: Definitions and Taxpayer Clarifications - The draft regulations define the scope of taxable transactions, including goods, services, intangible assets, and real estate [2][19]. - Clarifications are provided for different types of taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [3][19]. - The regulations specify the circumstances under which services and intangible assets are consumed domestically [4][19]. - VAT special invoices must separately indicate sales amounts and VAT amounts [5][19]. Group 2: Tax Rates - The regulations clarify the scope of zero-rated export goods and cross-border sales services and intangible assets [6][19][7]. - Rules for applying multiple tax rates and collection rates in a single taxable transaction are detailed [8][19]. Group 3: Tax Payable - Specific provisions regarding the calculation of tax payable are outlined, including methods for deducting input VAT and the scope of non-deductible input VAT [9][20]. - The regulations clarify the methods for deducting input VAT and the range of tax deduction certificates [10][20]. - Methods for adjusting VAT amounts and sales amounts due to sales discounts, cancellations, or returns are specified [11][20]. - Detailed definitions for external costs, assessed sales amounts, and abnormal loss items are provided [12][20]. - Input VAT related to loan services and non-taxable transactions cannot be deducted from output VAT [13][20]. - Rules for deducting input VAT related to purchased goods and services are clarified [14][20]. - The regulations specify the rules for deducting input VAT related to fixed assets, intangible assets, or real estate [15][20]. Group 4: Tax Incentives - The regulations specify the criteria for VAT exemption projects [20]. - The scope, standards, conditions, and tax collection measures for tax incentive policies must be publicly disclosed [20]. - Provisions are made for taxpayers who fail to account for VAT incentive projects separately or who engage in fraudulent activities to obtain VAT incentives [20]. Group 5: Collection Management - The regulations detail provisions for taxpayers operating under special circumstances, such as contracting, leasing, and asset management products [21][20]. - It is specified that foreign entities and individuals renting real estate in China must appoint a domestic agent [21][20]. - Further clarifications are made regarding the timing of VAT obligations [21][20]. - Specific rules for prepayment of taxes for taxpayers providing construction services across regions are included [21][20]. - Provisions for calculating tax refunds and exemptions, as well as the deadlines for refund applications, are established [21][20]. Group 6: Implementation - The effective date of the regulations is clearly stated [22].

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）。二是明 确因销售折让、中止或者退回而退还给购买方的增值税税额、销售额的扣减方法（第十三条、第十四 条）。三是对价外费用、核定销售额、非正常损失项目等进行细化明确（第十五条、第十八条、第十九 条）。四是明确贷款服务、非应税交易对应进项税额不得从销项税额中抵扣（第二十条、第二十二 条）。五是明确购进货物、服务对应进项税额的抵扣规则（第二十三条、第二十四条）。六是明确固定 资产、无形资产或者不动产对应进项税额的抵扣规则（第二十六条）。 全文如下： 中华人民共和国增值税法实施条例（征求意见稿） 智通财经APP获悉，8月11日，财政部、税务总局就《中华人民共和国增值税法实施条例（ ...

Group 1: Market News - The Ministry of Finance has included the implementation regulations of the VAT law in the 2025 legislative work plan, aiming to improve the VAT collection and payment system[9] - The State Administration for Market Regulation reported 11 concluded antitrust cases in 2024, effectively reducing living costs and corporate burdens[11] Group 2: Industry News - From January to April 2025, China's service trade totaled 26,320.6 billion RMB, a year-on-year increase of 8.2%, with exports growing by 14.6% and imports by 3.9%[12] - OPEC+ countries are set to increase oil production by 411,000 barrels per day starting July, while Canadian wildfires have temporarily halted approximately 350,000 barrels per day of heavy crude production[14] Group 3: Market Performance - As of June 6, 2025, the North Exchange A-share component stocks totaled 266, with an average market capitalization of 3.015 billion RMB, and the trading volume reached 25.371 billion RMB, down 5.23% from the previous trading day[16] - The North Exchange's trading volume decreased by 1.399 billion RMB, with 118 stocks closing up, led by Zhongcheng Technology, New Weiling, and Zhongshe Consulting, which rose by 22.89%, 13.86%, and 8.0% respectively[17]

Group 1 - The Ministry of Finance announced the legislative work plan for 2025, which includes the implementation of the Value-Added Tax (VAT) Law, modifications to the Budget Law, and revisions to the Asset Evaluation Law [1][2][3] - The VAT Law, which is set to take effect on January 1, 2026, will elevate the VAT from a temporary regulation to a formal law, maintaining the overall stability of the VAT system and tax burden [1] - The implementation regulations for the VAT Law are urgent to ensure its smooth execution, with the State Administration of Taxation indicating plans to expedite these regulations this year [1] Group 2 - The Budget Law is proposed for revision, but the likelihood of this occurring this year is low as it was not explicitly mentioned in the legislative plans [2] - The focus of the Budget Law revision will be on enhancing budget management, integrating fiscal resources, and improving transparency in fiscal operations [2] - The Asset Evaluation Law, originally implemented in 2016, is due for revision to address issues arising from economic development and regulatory changes, with the Ministry of Finance working on this [3] Group 3 - The legislative work plan also includes proposals for reviewing drafts of the Telecommunications Law, Consumption Tax Law, and amendments to the Tax Collection Management Law [4] - The National People's Congress plans to review projects including the Consumption Tax Law and modifications to the Certified Public Accountant Law [4]