欢迎扫描下方二维码关注： ‌似‌ 的 纳 税 人 ， 应 当 依 照 本 法 规 定 缴 纳 增 值 税。 销售货物、服务、无形资产、不动 产，是指有偿转让货物、不动产的所有 权，有偿提供服务，有偿转让无形资产的 所有权或者使用权。 根据《中华人民共和国增值税法实施条 例》第一章第二条规定: 增值税法第三条所称 倍功 包括有形动产、电力、热 力、气体等。 增值税法第三条所称 服务 包括交通运输服务、邮政服 务、电信服务、建筑服务、 金融服务，以及信息技术服 务、文化体育服务、鉴证咨 询服务等生产生活服务。 增值税法第三条所称 完形资产 是指不具实物形态，但能带 来经济利益的资产，包括技 术、商标、著作权、商誉、 自然资源使用权和其他无形 资产。 增值税法第三条所称 不动产 是指不能移动或者移动后会 引起性质、形状改变的资 产，包括建筑物、构筑物 (0) 国 务 院 财 政 、 税 务 主 管 部 门 提 出 货 物、服务、无形资产、不动产的具体 范围，报国务院批准后公布施行。 站 发布时间： 根据《中华人民共和国增值税法》第一章 第八条规定: 纳税人发生应税交易，应当按照一般 计税方法，通过销项税额抵扣进项税 ...

欢迎扫描下方二维码关注： | 图片 | | --- | 6. 增值税法中适用简易计税方法的征收率是多少呢？ 答： 根据《中华人民共和国增值税法》第十一条规定： 适用简易计税方法计算缴纳增值税的征收率为3%。 近日，财政部、国家税务总局发布了关于增值税法施行后增值税优惠政策衔接事项的公告，进一步明确了适用简易计税方法的项目。 (一) 自2026年1月1日至2027年12月31日，一般纳税人发生以下应税交易，可以选择适用简易计税方法，按照3%的规定征收率计算缴纳 增值税。包括 ： 1.销售自行采掘的建筑用和生产建筑材料所用的砂、土、石料，和以自行采掘的砂、土、石料或其他矿物连续自行生产的砖、瓦、石 灰(不含粘土实心砖、瓦)。 热点梳理 图片 问答来啦 2月10日，上海税务可视答疑平台推出了一场关于热点税费政策的可视答疑。该场答疑聚焦增值税最新政策内容与实操要点，深入解读 近期增值税法的内容变化，梳理常见涉税业务规范，并对热点问题进行解答，下面跟着申税小微一起来看看吧~ 图片 1. 哪些情形应当缴纳增值税？ 答： 根据《中华人民共和国增值税法》第三条规定：在中华人民共和国境内销售货物、服务、无形资产、不动产，以及进 ...

Taxation Policies - From January 1, 2023, to December 31, 2027, individuals selling residential properties purchased for less than two years will benefit from a 50% reduction in urban maintenance and construction tax, education fees, and local education surcharges [5] - Personal income tax exemptions apply to individuals transferring their only residential property that has been owned for more than five years [5][6] - If complete and accurate original property documents and reasonable deduction expense documents are provided, the taxable income can be calculated by deducting the property’s original value and reasonable expenses from the transfer income [6] Tax Refunds - Between January 1, 2026, and December 31, 2027, taxpayers who sell their own housing and purchase new housing within one year will receive a refund of the personal income tax paid on the sale of the current housing [9] - The refund amount is proportional to the new housing price relative to the sale price of the current housing [10] Taxpayer Conditions - Taxpayers must meet specific conditions to qualify for tax refunds, including that both the sold and newly purchased properties must be within the same city [11]

Group 1 - The Ministry of Finance announced the continuation of import VAT preferential policies for anti-cancer drugs and rare disease drugs from January 1, 2026, to December 31, 2027 [1] - Other import VAT preferential policies that were implemented before the VAT Law and have expiration dates after January 1, 2026, will continue to be executed according to original regulations [1]

在本系列首篇《增值税法落地：政策衔接与税制要素详解》中，我们全面解读了增值税法及其配套文件在征税范围、税收优惠等方面的关键调整，为理解新 旧税制衔接奠定了基础。而关系出口企业切身利益的出口退（免）税政策如何衔接与执行是市场另一关注焦点。 本篇作为系列核心篇章，聚焦出口退（免）税制度的系统性变革，深入剖析政策和操作层面规定的变化，企业亟需重构出口税务合规体系，把握出口"规 范、闭环、可追溯"的征管导向，强化单证、资金、物流与申报的协同管控。 1）出口业务的统一政策框架建立 财政部、国家税务总局公告2026年第11号（以下简称"财税11号公告"）第一条将"出口货物和跨境销售服务、无形资产"合并为"出口业务"，形成了统一的增 值税和消费税出口政策框架。 2）退(免)税办法的统一 原增值税体系中，货物出口与跨境服务所适用的免抵退税、免退税办法，由财税[2012]39号（以下简称"39号文"）和财税[2016]36号（以下简称"36号文"） 附件4等文件分别规定。财税11号公告第二条将上述政策合并，统一规定了免抵退税办法和免退税办法的适用范围，将增值税退（免）税办法由按生产企 业、外贸企业的角度，更新为按照出口业务的角 ...

【申万宏源海外策略】"税收法定原则"的落地——就近期部分行业涉税相关问题的探讨 伴随着《中华人民共和国增值税法》在2026年1月1日起施行，部分涉税安排在近期有所更新。 我们认为，鉴于新法相关细则已较为明确，以互联网、金融为代表的服务性行业现行的税收安排在短期内发生变 化的概率相对较低。 通信服务的税率变更有历史发展阶段的原因，不宜线性外推：回溯历史，"基础电信服务"和"增值电信服 但伴随着时代的发展，今次利用增值税从行政条例发展成为法律的契机，将今天这个数字时代已经非常普遍的手 机流量和宽带等服务重新定义为"基础电信服务"适用9%的税率，本身就有顺应历史发展的含义。 且当前增值税法及相关实施细则已在近期公布，短期内再次大幅变化的概率相对较低。 根据财政部和税务总局在2026年1月30日发布的《销售服务、无形资产、不动产注释》的规定，金融、信息技术等 业务明确适用6%的增值税率。 在这一规定中，"无形资产"明确提到包括"代理权、会员权、席位权、网络游戏虚拟道具、域名"等"不具实物形 态，但能带来经济利益的资产。 "此外，条例对销售服务亦有明确规定，其中包含"金融服务""信息技术服务"、"电信服务"（除基础电信 ...

Core Insights - The implementation of the "Tax Law Principle" is confirmed with the enactment of the "People's Republic of China Value-Added Tax Law" starting January 1, 2026, replacing the previous interim regulations [3] - The tax arrangements for service industries, particularly in internet and finance sectors, are expected to remain stable in the short term due to the clarity provided by recent regulations [3] Tax Rate Changes - The historical context of tax rates for communication services shows that the definition and tax rates for "basic telecommunications services" and "value-added telecommunications services" have evolved, with the current VAT rate for basic telecommunications services set at 9% [3] - The VAT rate for value-added telecommunications services, which includes services like mobile data and internet access, has been clarified to be 6% under the new regulations [3] Regulatory Clarity - The recent announcement by the Ministry of Finance and the State Taxation Administration on January 30, 2026, specifies that financial and information technology services will be subject to a 6% VAT rate, while only basic telecommunications services are subject to the 9% rate [3] - The definitions and tax classifications have been updated to reflect the current economic environment, indicating a low probability of significant changes in tax arrangements for the service sectors in the near future [3]

Group 1 - The article discusses the VAT rate applicable to feed, which is set at 9% according to the "Value-Added Tax Law of the People's Republic of China" [7] - It highlights that the new VAT law will come into effect on January 1, 2026, and will replace the "Interim Regulations on Value-Added Tax" [7]

Core Viewpoint - The implementation of the new VAT law in China starting January 1, 2026, aims to clarify tax exemption policies and improve tax administration efficiency for individuals and small-scale taxpayers [1][2]. Group 1: VAT Law Implementation - The Ministry of Finance and the State Taxation Administration have issued announcements to detail the standards for the VAT exemption threshold [1]. - The threshold for individual taxpayers under the per-transaction tax payment system has been raised from 500 yuan to 1,000 yuan [1]. Group 2: Taxpayer Benefits - The new policy balances tax efficiency and fairness by allowing a higher threshold for periodic tax payments, reducing the tax burden on individuals [2]. - Individuals reaching the exemption threshold must declare taxes by June 30 of the following year, providing ample time for compliance [2]. Group 3: Tax Administration Simplification - The tax administration aims to minimize the need for individuals to self-declare taxes, reducing their administrative burden [3]. - If individuals do not engage in invoice issuance or withholding, they will only need to declare taxes for any unpaid taxable transactions at the end of the year [3]. Group 4: Small-scale Taxpayer Flexibility - Small-scale taxpayers can choose to forgo tax exemptions for certain transactions to meet customer demands for VAT invoices [4]. - The ability to selectively waive tax exemptions allows small-scale taxpayers to manage their tax obligations more flexibly without affecting other transactions [4].

Group 1 - The article discusses the handling and disposal fund for spent nuclear fuel, which is set at 0.026 yuan per kilowatt-hour [3] - Taxpayers are required to declare and pay the actual online sales electricity amount by January 25 each year [3] - There are penalties for late payments, including a daily late fee of 1‰ from the overdue date [3] Group 2 - The process for payment involves logging into the national electronic tax bureau and selecting the appropriate options for tax declaration [3] - Companies must convert their actual online sales electricity into kilowatt-hours for reporting purposes [3]