欢迎扫描下方二维码关注： 将销售货物、服务、无形资产、不动产统称为"应税交易"。 政策原文 《中华人民共和国增值税法》第三条 在中华人民共和国境内（以下简称境内）销售货物、服务、无形资产、不动产（以下称应税交易）， 以及进口货物的单位和个人（包括个体工商户），为增值税的纳税人，应当依照本法规定缴纳增值税。 2、变化：优化税目体系，设立"生产生活服务"税目 将现代服务和生活服务合并为生产生活服务，将加工、修理修配劳务并入服务范畴。 《中华人民共和国增值税法》及其实施条例自2026年1月1日起施行，下面我们一起来看看重点变化吧！ 一、纳税人与征税 范围 1、变化：整合征税范围，确立"应税交易"概念 政策原文 《中华人民共和国增值税法实施条例》第二条 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。 二、税率与征 收率 变化：税率维持不变，征收率简化 现行13%、9%、6%三挡税率不变，小规模纳税人简易计税征收率统一为3%并法定化，税制更加简明稳定。 政策原文 《中华人民共和国增值税法》第八条 小规模纳税人可以按照销售额和征收率计算应 ...

Core Viewpoint - Starting from 2026, companies providing paid services such as meals and accommodation to employees may be subject to value-added tax (VAT) due to changes in the VAT law [1] Group 1: Changes in VAT Law - The VAT law and its implementation regulations will take effect on January 1, 2026, requiring taxable transactions within China to pay VAT [1] - The previous exemption for services provided by employers to employees, such as meals and housing at below-market prices, has been removed from the VAT law [1] - The law no longer includes provisions that exempt employers from VAT for providing services to employees, indicating a potential tax liability for such benefits [1] Group 2: Implications for Non-Taxable Transactions - The VAT law also removes the clause that previously allowed for the non-taxable status of services provided without charge by employers to other units or individuals [1] - This change means that services provided without charge will no longer be considered as taxable transactions, thus exempting them from VAT [1]