（来源：经济参考报） 增值税是我国第一大税种，其纳税人覆盖绝大部分经营主体，与社会大众日常生活息息相关。12月30 日，《中华人民共和国增值税法实施条例》（以下简称"条例"）正式对外发布。该条例将与《中华人民 共和国增值税法》同步于2026年1月1日起施行。 业内人士表示，当前，我国新质生产力快速发展，高质量发展向纵深推进，技术变革日新月异，新业态 层出不穷、快速迭代，这要求增值税政策要顺应变化动态调整。作为增值税法的综合配套法规，条例的 出台将有力保障增值税法顺利实施。条例是对增值税法相关条款的解释、细化，使得增值税法更具有操 作性和确定性，使得增值税改革更接地气、更能落地。 此次公布的条例共6章54条，包括总则、税率、应纳税额、税收优惠、征收管理、附则。主要规定内容 涉及细化纳税人和征税范围、明确税率适用、确定不同情形应纳税额计算方法、完善税收优惠政策、健 全征管措施。"条例的正式颁布，为完善增值税法律体系奠定了重要的基础，对于完善增值税制度，增 强税制的确定性而言具有重要意义。"北京国家会计学院副院长李旭红表示。 "下一步，期待增值税法和条例平稳实施后，按照党的二十届三中全会和四中全会关于财税体制改革的 ...

Core Points - The Ministry of Finance and the State Taxation Administration released the draft implementation regulations for the Value-Added Tax (VAT) Law on August 11, aiming to enhance the operability of the largest tax category in China [1][2] - The VAT accounts for approximately 38% of total tax revenue, with an income of about 6.57 trillion yuan in the past year, reflecting its significant impact on the economy [1] - The implementation regulations provide detailed provisions on tax rates, taxable amounts, tax incentives, and collection management, thereby ensuring a smoother implementation of the VAT Law set to take effect on January 1, 2026 [2] Summary by Sections VAT Law Implementation - The draft implementation regulations further clarify the VAT Law's provisions on tax rates, taxable amounts, tax incentives, and collection management [1][2] - The regulations specify that certain services, such as international transportation and intangible assets, will be taxed at a zero rate [1] Tax Incentives - The implementation regulations refine the standards for tax incentives supporting agriculture, education, healthcare, and elderly care, including the exemption of VAT for certain educational services provided by registered institutions [2] - The regulations aim to enhance the certainty and operability of the tax system, contributing to a cohesive VAT regulatory framework [2] Legislative Process - The State Taxation Administration is expediting the legislative process for the implementation regulations while also revising the tax collection management law, which is the highest-level procedural law in China's tax legal system [2]

Group 1 - The implementation of the "Value-Added Tax Law" (VAT Law) is a significant milestone in China's tax legal system, set to take effect on January 1, 2026, after extensive public consultation and revisions [1][2] - The VAT Law is expected to provide clearer legal foundations for tax collection, promote tax fairness and legal governance, and support high-quality economic development [2][3] - The "Value-Added Tax Law Implementation Regulations" are being developed to detail and clarify the provisions of the VAT Law, ensuring effective execution of tax policies [2][3] Group 2 - In 2024, VAT revenue is projected to be approximately 6.57 trillion yuan, accounting for 38% of total tax revenue, highlighting the importance of VAT in China's tax system [2] - The VAT Law and its implementation regulations will enhance the certainty and operability of the tax system, forming a cohesive VAT regulatory framework [3] - As of now, 14 out of 18 tax types in China have completed the legislative process, indicating significant progress in tax legal construction [3]