此外，全面落实税收法定原则以及税收法治建设还需久久为功。消费税等税种的立法还有待完成。随着 经济社会发展，税制需要在法治下推进改革、在改革中完善法治，特别是根据深化税制改革需要，及时 制定修订相关税收法律。今年10月份，全国人大常委会会议表决通过关于修改环境保护税法的决定，扩 大挥发性有机物征税范围，体现了税法与时俱进。同样，增值税制度也一直在改革发展中，如何更好地 促进全国统一大市场建设、营造公平竞争环境以及适应新业态新模式发展，应成为持续关注的议题。 增值税属于流转税，以增值额为税基，采取环环征收、道道抵扣的征收方式，具有避免重复征税、中性 特征明显、征管效率高等制度优势，有利于促进社会分工协作，被许多国家和地区广为采用。增值税覆 盖国民经济所有行业和全链条，是我国不折不扣的第一大税种。统计显示，2024年我国增值税收入约 6.57万亿元，占全部税收收入的38%。2025年前11个月，国内增值税收入约6.4万亿元，占税收总收入比 例保持稳定。无论从规模还是影响看，增值税在我国税收体系中都占有举足轻重的地位。 作为第一大税种，增值税的改革发展和制度建设，关系到广大经营者、个人切身利益，也关系到经济社 会运行 ...

2026年1月1日起，增值税法将正式实施。从暂行条例到法律，我国第一大税种增值税进入了运行、发展 的新阶段，将更好发挥筹集财政收入、调控经济运行、调节收入分配等重要作用。 作为第一大税种，增值税的改革发展和制度建设，关系到广大经营者、个人切身利益，也关系到经济社 会运行。我国在1979年开始试点引入增值税制度，于1993年12月份发布了增值税暂行条例。历经"营改 增"以及税率简并、留抵退税等一系列增值税改革措施，我国基本建立了现代增值税制度。在此基础 上，通过落实税收法定原则，增值税法于2024年12月25日由十四届全国人大常委会第十三次会议表决通 过，自2026年1月1日起施行。从通过到施行，留了超过一年的准备时间，原因就在于增值税影响面广且 制度较为复杂。 制定修订相关税收法律。今年10月份，全国人大常委会会议表决通过关于修改环境保护税法的决定，扩 大挥发性有机物征税范围，体现了税法与时俱进。同样，增值税制度也一直在改革发展中，如何更好地 促进全国统一大市场建设、营造公平竞争环境以及适应新业态新模式发展，应成为持续关注的议题。 增值税法实施，将开启这个重要税种的新篇章。良法是善治的前提。历经40余年的实践 ...

增值税法即将正式实施，我国第一大税种增值税进入了运行、发展的新阶段。充分发挥增值税筹集财政 收入、调控经济运行、调节收入分配等重要作用，还有赖于完善配套细则，优化服务与严格执法相结 合，把每一项规定落到实处。 2026年1月1日起，增值税法将正式实施。从暂行条例到法律，我国第一大税种增值税进入了运行、发展 的新阶段，将更好发挥筹集财政收入、调控经济运行、调节收入分配等重要作用。 增值税属于流转税，以增值额为税基，采取环环征收、道道抵扣的征收方式，具有避免重复征税、中性 特征明显、征管效率高等制度优势，有利于促进社会分工协作，被许多国家和地区广为采用。增值税覆 盖国民经济所有行业和全链条，是我国不折不扣的第一大税种。统计显示，2024年我国增值税收入约 6.57万亿元，占全部税收收入的38%。2025年前11个月，国内增值税收入约6.4万亿元，占税收总收入比 例保持稳定。无论从规模还是影响看，增值税在我国税收体系中都占有举足轻重的地位。 作为第一大税种，增值税的改革发展和制度建设，关系到广大经营者、个人切身利益，也关系到经济社 会运行。我国在1979年开始试点引入增值税制度，于1993年12月份发布了增值税暂行 ...

Group 1 - The State Council, led by Premier Li Qiang, emphasized the need for all departments to align their actions with the central government's economic work requirements and policies for the upcoming year, enhancing responsibility and urgency in task execution [1] - The meeting highlighted the importance of safety production, stressing the need for continuous vigilance and proactive measures to prevent major accidents, particularly in key industries [2] - A comprehensive solid waste management action plan was deployed, focusing on reducing waste generation, resource utilization, and harmless disposal, with an emphasis on waste closely related to public safety and daily life [2] Group 2 - The draft implementation regulations for the Value-Added Tax Law were approved, aiming to ensure smooth implementation and protect taxpayer rights while fostering a fair competitive environment [3] - The draft Commercial Mediation Regulations were also approved, aiming to standardize commercial mediation activities and enhance the credibility of mediators, while aligning domestic rules with international standards [3]

Group 1 - The State Council, led by Premier Li Qiang, emphasized the need for all departments to align their actions with the central government's economic strategies and policies for the upcoming year, enhancing responsibility and urgency in task execution [1] - The meeting highlighted the importance of cross-departmental collaboration to effectively implement significant tasks, ensuring a collective effort to promote economic stability and growth [1] - A focus on safety production was reiterated, stressing the need for continuous vigilance and proactive measures to prevent major accidents, thereby safeguarding public safety and economic development [1] Group 2 - The meeting outlined a comprehensive approach to solid waste management, aiming to curb waste growth through reduction, resource utilization, and harmless disposal, particularly in areas closely related to public safety [2] - The draft implementation regulations for the Value-Added Tax Law were approved, emphasizing the need for clear legal guidelines to protect taxpayer rights and foster a fair competitive environment [2] - The draft Commercial Mediation Regulations were also approved, aiming to standardize mediation activities and enhance the credibility of mediators, while aligning domestic rules with international standards to support foreign trade cooperation [2]

Group 1 - The State Council, led by Premier Li Qiang, emphasized the need for all departments to align their actions with the central government's economic work requirements for the upcoming year, enhancing responsibility and urgency in task execution [2] - A report on the progress of the three-year action plan for safety production was presented, highlighting the importance of safety in relation to public life, economic development, and social stability, with a focus on prevention and addressing key industries and risks [3] - The meeting outlined a comprehensive solid waste management action plan aimed at curbing the growth of solid waste, emphasizing reduction, resource utilization, and harmless disposal, while prioritizing waste closely related to public life and safety [3] Group 2 - The draft implementation regulations for the Value-Added Tax Law were approved, ensuring the law's effective implementation and protecting taxpayer rights while fostering a fair competitive environment [3] - The draft Commercial Mediation Regulations were also approved, aiming to standardize commercial mediation activities and enhance the credibility of mediators, while aligning domestic rules with international standards to support foreign trade cooperation [4]

Group 1 - The State Council emphasizes the need for all departments to align their thoughts and actions with the central government's scientific judgment and decision-making regarding the economic situation, ensuring the implementation of the overall requirements and policy directions for economic work in the coming year [1] - The meeting highlights the importance of enhancing responsibility and urgency among departments, actively taking on tasks, and developing specific implementation plans to ensure effective execution of various initiatives [1] - For significant tasks that are broad and comprehensive, leading departments are urged to take initiative while related departments must closely cooperate to strengthen cross-departmental collaboration and form a collective effort to promote development [1] Group 2 - The meeting discusses the progress of the three-year action plan for fundamental safety production, stressing the importance of safety for public life and property, as well as economic development and social stability [2] - It calls for a focus on prevention, closely monitoring key industries, prominent issues, and weak links, while conducting thorough inspections to address various safety risks and hazards [2] - The meeting also outlines the deployment of a comprehensive solid waste management action plan, emphasizing the need to curb the growth of solid waste and establish a management system based on reduction, resource utilization, and harmless treatment [2] Group 3 - The meeting reviews and approves the draft implementation regulations for the Value-Added Tax Law, emphasizing the need for effective implementation and ensuring that taxpayers have legal guidance and that tax authorities enforce the law based on established regulations [2] - This aims to protect taxpayer rights and create a fair competitive environment [2] Group 4 - The meeting reviews and approves the draft Commercial Mediation Regulations, aiming to standardize commercial mediation activities and establish a professional and high-level mediation team to enhance the credibility of commercial mediation [3] - It also seeks to align domestic commercial mediation rules with international standards to improve foreign legal service capabilities and support international trade cooperation [3]

Group 1 - The State Council emphasizes the need for all departments to align their actions with the central government's scientific judgment and decision-making regarding the economic situation, enhancing responsibility and urgency in implementing economic policies for the upcoming year [1] - Departments are encouraged to take initiative in task recognition and to detail specific implementation plans to ensure effective execution of various economic initiatives [1] - The meeting highlights the importance of cross-departmental collaboration to form a cohesive effort in promoting economic development and ensuring a strong start to the 14th Five-Year Plan [1] Group 2 - The meeting addresses the importance of safety production, emphasizing the need for continuous vigilance and proactive measures to prevent major accidents, particularly in key industries [2] - A comprehensive solid waste management action plan is discussed, focusing on reducing waste generation and enhancing resource utilization while ensuring safety and environmental protection [2] - The draft implementation regulations for the Value-Added Tax Law are approved, aiming to ensure smooth implementation and protect taxpayer rights while fostering a fair competitive environment [2] Group 3 - The draft Commercial Mediation Regulations are reviewed, aiming to standardize commercial mediation activities and enhance the credibility of mediators, while aligning domestic rules with international standards [3]

Group 1 - The State Council, led by Premier Li Qiang, emphasizes the need for all departments to align their actions with the central government's economic strategies and policies for the upcoming year [1] - The meeting highlights the importance of cross-departmental collaboration to effectively implement key tasks and ensure economic stability and growth [1] - There is a focus on enhancing responsibility and urgency among departments to develop specific implementation plans for economic initiatives [1] Group 2 - The meeting addresses the need for ongoing vigilance in safety production, emphasizing the importance of preventing major accidents and ensuring public safety [2] - A comprehensive solid waste management action plan is discussed, aiming to curb the growth of solid waste and promote recycling and resource utilization [2] - The meeting reviews the draft implementation regulations for the Value-Added Tax Law, ensuring taxpayer rights and a fair competitive environment [2] Group 3 - The meeting approves the draft Commercial Mediation Regulations, aiming to standardize commercial mediation activities and enhance the credibility of mediators [3] - There is an emphasis on aligning domestic mediation rules with international standards to support foreign trade cooperation [3]

Group 1 - The State Council, led by Premier Li Qiang, emphasizes the need for all departments to align their actions with the central government's economic strategies and policies for the upcoming year, enhancing responsibility and urgency in task execution [1] - The meeting highlights the importance of cross-departmental collaboration to effectively implement comprehensive tasks that promote economic development, ensuring a strong start for the 14th Five-Year Plan [1] - A focus on safety production is reiterated, stressing the need for preventive measures and thorough inspections to mitigate risks and enhance safety levels in key industries [2] Group 2 - The meeting outlines a comprehensive approach to solid waste management, advocating for reduction, resource utilization, and harmless disposal, with an emphasis on addressing waste closely related to public safety and daily life [2] - The draft implementation regulations for the Value-Added Tax Law were approved, aiming to ensure smooth implementation and protect taxpayer rights while fostering a fair competitive environment [2] - The draft Commercial Mediation Regulations were reviewed, aiming to standardize mediation activities and enhance the credibility of mediators, while aligning domestic rules with international standards to support foreign trade cooperation [3]