Core Viewpoint - The article discusses the implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China," which will take effect on January 1, 2026, aiming to clarify taxpayer categories, tax rates, tax calculation methods, tax incentives, and management measures [2][49]. Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, and clarify the standards for different types of taxpayers, including general and small-scale taxpayers [2][6][12]. - It specifies the conditions under which services and intangible assets consumed domestically are taxable [11][13]. Group 2: Tax Rate Application - The regulations clarify the zero tax rate applicable to certain exported goods and specific conditions for cross-border sales of services and intangible assets [15]. - It outlines principles for applying different tax rates when a taxable transaction involves multiple rates [16] . Group 3: Tax Amount Calculation - The regulations define the types of VAT deduction certificates and the methods for calculating deductible input tax [17][18]. - It specifies how to determine the sales amount for VAT purposes, including methods for handling sales returns and discounts [20][21]. Group 4: Tax Incentives - The regulations outline specific standards for various VAT exemption projects and require timely public disclosure of VAT incentive policies [29][32]. - It mandates that the relevant authorities assess the effectiveness of VAT incentive policies and report necessary adjustments to the State Council [32]. Group 5: Management Measures - The regulations clarify the registration requirements for general taxpayers and the conditions for issuing VAT special invoices [3][34]. - It establishes rules for tax obligations, including the timing of tax obligations and the conditions for consolidated tax declarations [36][39].