（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 Viewpoint - The implementation of the new Value-Added Tax (VAT) Law in China, effective from January 1, 2026, is supported by the draft implementation regulations released by the Ministry of Finance and the State Taxation Administration, which aim to ensure a smooth transition and stability in tax policy [1][2]. Group 1: Implementation Regulations - The draft implementation regulations consist of 6 chapters and 57 articles, detailing the VAT Law's provisions and enhancing the legal framework for VAT in China [1]. - The regulations clarify definitions related to taxable transactions, including goods, services, intangible assets, and real estate, thereby defining the scope of VAT [1]. - Specific rules regarding tax rates for exported goods and cross-border sales of services and intangible assets are outlined, along with detailed explanations for various tax rate applications [1][2]. Group 2: Policy Stability - The draft maintains the basic stability of existing tax policies, particularly regarding the financial sector, which has been under VAT since the "business tax to VAT" reform in 2016 [2]. - The regulations continue the current policy on the deductibility of input tax related to loan interest, ensuring policy consistency and certainty [2]. Group 3: Optimization of Tax Policies - The draft optimizes tax policies in line with the fundamental principles of VAT, stating that input tax related to non-taxable transactions cannot be deducted from output tax [3]. - For long-term assets exceeding 5 million yuan, full input tax can be deducted at the time of purchase, with subsequent adjustments based on mixed-use applications [3]. - The implementation of the VAT Law is expected to support the construction of a modern VAT system that aligns with the goals of high-quality economic development and the establishment of a unified national market [3].