2026.01. 13 本文字数：1970，阅读时长大约4分钟 作者 | 第一财经 陈益刊 随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税 人减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发 展，中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易 计税方法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来 说，显然是一大减负政策。 "而增值税新规改变上述规则，如果销售额超过500万元标准还想选择成为增值税小规模纳税人，必 须同时满足三个条件：主体是非企业单位（如事业单位、社会组织等）；应税交易不经常发生；同时 主营业务本来就不属于应税交易范围。显然增值税小规模纳税人判断标准从'看规模'转向'看性 质'。"田彬彬说。 上海国家会计学院副教授葛玉御告诉第一财经，《条例》上述核心变化，是将可选择按照小规模纳税 人纳税的"企业"这一主体剔除出去。按照此前的增值税法规，只要是不经常发生应税行为的单位， 包括企业在内，哪怕年应税销售 ...

随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税人 减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发展， 中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易计税方 法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来说，显然 是一大减负政策。 但2026年1月1日起实施的《中华人民共和国增值税法实施条例》（下称《条例》），对上述规定作出调 整。《条例》第七条明确，不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选 择按照小规模纳税人纳税。 中南财经政法大学财政税务学院副院长田彬彬教授对第一财经分析，以前增值税相关法规判断企业是否 适用增值税小规模纳税人有两个判断标准，即应税销售额低于增值税小规模纳税人标准（500万元）、 频率上不经常发生应税行为。在这种情况下，企业即便销售额超过500万元，但只要符合"不经常发生应 税行为"，企业就可以继续当小规模纳税人。 "而增值税新规改变上述规则，如果销售额超过500万 ...

"而增值税新规改变上述规则，如果销售额超过500万元标准还想选择成为增值税小规模纳税人，必须同 时满足三个条件：主体是非企业单位（如事业单位、社会组织等）；应税交易不经常发生；同时主营业 务本来就不属于应税交易范围。显然增值税小规模纳税人判断标准从'看规模'转向'看性质'。"田彬彬 说。 增值税小规模纳税人判断标准从"看规模"转向"看性质"。 随着今年起增值税法及实施条例实施，以前不经常发生应税行为的企业可选择按照增值税小规模纳税人 减按1%征收率缴税的优惠政策，已成为历史。 增值税是中国第一大税种，覆盖国民经济全行业和各链条。而为了支持小微企业、个体工商户等发展， 中国将年应征增值税销售额未超过500万元的纳税人确定为增值税小规模纳税人，直接按照简易计税方 法，即销售额乘以1%优惠征收率来计税。这相比增值税一般纳税人最高13%的增值税税率来说，显然 是一大减负政策。 而且，根据此前增值税相关法规，年应税销售额超过规定标准（即上述500万元）但不经常发生应税行 为的单位和个体工商户，可选择按照小规模纳税人标准纳税，享受1%征收率优惠政策。 但2026年1月1日起实施的《中华人民共和国增值税法实施条例》（下称《 ...

按1%征收率补税将成为历史 增值税法今年起施行。随着相关细则明晰，此前一些企业等借制度漏洞偷税的低成本时代，将成为过去 式。 葛玉御表示，这一制度漏洞之下补税成本低，即便在互联网平台企业涉税信息报送实施之后，很多"小 电商"隐匿所得被发现，还有涉税"黑中介"教唆他们，"你们就藏（收入），等税务局查，补税也补不了 几个钱的！" 今年起增值税一系列法规实施，将堵住这一制度漏洞。 今年起实施的《增值税法实施条例》明确，除本条例另有规定外，单位和个体工商户年应征增值税销售 额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的 当期起按照一般计税方法计算缴纳增值税。 2026年1月1日，国家税务总局公布《关于增值税一般纳税人登记管理有关事项的公告》（下称《公 告》），其中一大变化是修改了此前的"年应征增值税销售额"定义和"一般纳税人生效日期"，这将带来 较大影响。 上海国家会计学院副教授葛玉御告诉第一财经，以前一些增值税小规模纳税人钻制度漏洞，即便隐匿所 得超过500万元，被查出来后，只需要按照最低1%的征收率去补税，补税成本极低。而上述《公告》实 施后，这一制度漏洞被堵住，未来补 ...

Group 1 - The article provides a detailed guide on how to issue invoices using the new electronic tax bureau, emphasizing the steps for enjoying tax benefits [1][2][5] - It outlines the process for maintaining project information, including entering project names and selecting corresponding tax classification codes [2][4] - The article highlights the specific tax rate changes for small-scale taxpayers, noting that from January 1, 2023, to December 31, 2027, the applicable tax rate is reduced from 3% to 1% for certain taxable sales [5] Group 2 - Instructions are provided for querying the tax authority information for enterprises through the new electronic tax bureau [6][7] - The article explains how to check invoices obtained by the recipient, detailing the steps for both ticket holders and non-ticket holders [8][10] - It describes the procedure for small-scale taxpayers to print the VAT general taxpayer registration form after being approved for registration [12]

Group 1 - The article discusses tax incentives for high-tech enterprises in China, emphasizing the importance of understanding the relevant policies and regulations [5][10]. - It highlights the consequences of falsifying documents to obtain tax benefits, stressing that such actions are not advisable [5]. - The article provides a reminder for companies to be aware of the conditions required to qualify for high-tech enterprise status and the associated tax benefits [5]. Group 2 - A specific inquiry from a company regarding the ability to deduct VAT on vehicle purchases after transitioning from a small-scale taxpayer to a general taxpayer is addressed [9]. - The response clarifies that to deduct input VAT on invoices obtained before becoming a general taxpayer, the company must not have generated operating income or filed VAT under the simplified tax method during that period [10]. - It is emphasized that any attempt to misrepresent income to meet the criteria for VAT deduction is not permissible [11].

Core Viewpoint - The article focuses on providing guidance for individual businesses in Ningbo regarding tax policies and procedures, specifically addressing common questions related to value-added tax (VAT) and individual income tax [3]. Group 1: Tax Types and Filing - Individual businesses need to be aware of the main types of taxes they must declare, including VAT and individual income tax, along with their respective filing deadlines [6]. - There are specific consequences for individual businesses that fail to file their tax declarations on time [6]. - The article outlines various methods for calculating individual income tax on business income [6]. Group 2: VAT Registration and Invoicing - Individual businesses can apply to become general VAT taxpayers and are eligible to issue special VAT invoices [6]. - The process for individual businesses to apply for small-scale taxpayer status is also detailed [6]. - The article discusses the use of electronic invoices by individual businesses, including how to apply for and issue them [6]. Group 3: Tax Benefits and Exemptions - Current preferential tax policies available to individual businesses are highlighted, including those aimed at specific key groups [6]. - The article emphasizes the importance of understanding these policies to maximize tax benefits [6]. Group 4: Tax Registration and Cancellation - After obtaining a business license, individual businesses are required to register with the tax authorities [6]. - The process for tax cancellation when an individual business ceases operations is explained, including the need for tax deregistration [6].

Core Viewpoint - The article discusses the rules and regulations regarding the deduction of input VAT for fixed assets in financing leasing, differentiating between direct leasing and sale-leaseback models [1]. Group 1: Direct Leasing Model - In the direct leasing model, the lessor purchases or produces assets and directly leases them to the lessee, who pays rent and gains usage rights. The lessee treats this as a purchase of self-owned assets, allowing for input VAT deduction [2]. - Input VAT deduction rules include: 1. Requirement for invoices: The lessee must obtain a special VAT invoice from the lessor, typically at a tax rate of 13% or 9% for real estate [3]. 2. Deduction subject: The lessee must be a general VAT taxpayer (small-scale taxpayers cannot deduct) [3]. 3. Usage restrictions: The leased asset must be used for taxable projects; input VAT cannot be deducted if used for exempt projects, collective welfare, or personal consumption [3]. - The deduction timing is generally aligned with the rent payment period, allowing for input VAT to be deducted in installments as invoices are received [4]. Group 2: Sale-Leaseback Model - The sale-leaseback model involves the lessee selling an asset to a financing lease company for financing purposes, which then leases the asset back to the lessee. This model is defined under specific regulations [5]. - In the sale-leaseback scenario, the sale of the asset to the leasing company is not subject to VAT, and no sales revenue is recognized by the lessee [6]. - If the sale constitutes a substantive sale, the lessee must pay VAT on the sale and can issue a special VAT invoice for the lessor to deduct input VAT; subsequent leasing payments can also allow for input VAT deduction [6].

Core Viewpoint - The article discusses the implications of transitioning from small-scale taxpayer status to general taxpayer status under the VAT system, highlighting both the benefits and potential risks associated with this change [2][5]. Group 1: VAT Small-Scale Taxpayer Regulations - The standard for small-scale VAT taxpayers is set at an annual taxable sales amount of 5 million yuan or below [2]. - Small-scale taxpayers can enjoy certain tax exemptions, such as being exempt from VAT if quarterly sales do not exceed 300,000 yuan, and a reduced VAT rate of 1% instead of the standard 3% [2][3]. Group 2: Business Strategies and Risks - There are discussions about using multiple identities to register several companies to keep sales under the small-scale taxpayer threshold, thereby continuing to benefit from tax exemptions [4]. - This "splitting" strategy poses significant legal risks, as it involves misrepresenting the actual business operations and could lead to legal consequences if discovered [5][6]. Group 3: Benefits of Becoming a General Taxpayer - Upgrading to general taxpayer status can provide advantages, such as eligibility for certain project bids that require specific company qualifications [7].

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].