2026年1月1日，《中华人民共和国增值税法》即将实施。 相较此前的《中华人民共和国增值税暂行条例》，增值税法有哪些变化？ 首都经济贸易大学财政税务学院教授曹静韬：相较《条例》，增值税法中的纳税人、税率、计税方式等没有发生根本性 变化。与此同时，增值税法减少了视同销售的情形、规范混合销售、统一征收率等，使得增值税制度更加规范。 安徽中锐税务师事务所有限公司董事长李锐：增值税法具有突破性的变化，包括将视同销售范围大幅精简，留抵退税法 制化，降低简易计税方法的征收率，扩大进项税抵扣范围。 增值税法将简易计税方法征收率统一为3%，将利好哪些业务类型？ 增值税法第十一条：适用简易计税方法计算缴纳增值税的征收率为百分之三。 | 行业业务类型 | 原征收率 | 新征收率 | | --- | --- | --- | | 不动产经营租赁 | 5% | 3% | | 销售非住房类不动产 | 5% | 3% | | 劳务派遣(选择差额简易计税) | 5% | 3% | | 人力资源外包(选择简易计税) | 5% | 3% | 留抵退税是什么？该制度法定化，将利好哪些行业？ 增值税法第二十一条：当期进项税额大于当期销项税额的部分， ...

Core Viewpoint - The article discusses the implementation of the VAT credit offset policy, which allows general VAT taxpayers with both VAT credits and outstanding tax liabilities to alleviate financial pressure by offsetting their credits against their debts [2]. Business Overview - General VAT taxpayers can apply to offset their VAT credits against outstanding VAT liabilities through the electronic tax bureau if their output tax is less than their input tax, resulting in a VAT credit at the end of the period [2]. Application Process - Step 1: Log into the electronic tax bureau and navigate to the VAT credit offset module [4]. - Step 2: The system will automatically display the taxpayer's credit and debt information, allowing them to confirm whether to offset late fees before submission [5]. - Step 3: The application undergoes either intelligent or manual review, with successful submissions leading to automatic completion of the process [7][8]. VAT Declaration Form Filling - After completing the VAT credit offset, taxpayers must record the reduction in their VAT credit in the VAT credit ledger. The offset amount will automatically populate in the next VAT declaration [10]. Frequently Asked Questions - VAT credit offset allows general VAT taxpayers with both outstanding VAT and VAT credits to use their credits to settle their debts [11]. - Conditions for eligibility include being a general VAT taxpayer with both outstanding VAT and VAT credits [13][14]. - Taxpayers can also use VAT credits to offset supplementary tax payments [15]. - The offset amount is determined by the order of tax liabilities, with earlier debts being settled first [16].

Group 1 - The People's Bank of China (PBOC) in Suizhou has optimized tax refund services to ensure that tax reform benefits reach every taxpayer, contributing to high-quality local economic development [1] - The PBOC has processed nearly 50,000 tax refund transactions this year, amounting to 566 million yuan [1] Group 2 - Hubei Snow New Materials Company received a quick refund of 66.96 million yuan in value-added tax, alleviating their funding issues for research and production [2] - The PBOC established a dynamic fund coordination mechanism with the finance department to ensure timely disbursement of tax refund funds, reducing processing time from 3 days to 1 day [2] - As of the end of May, the PBOC has processed 75.33 million yuan in value-added tax refunds [2] Group 3 - Chengli Special Automobile Company, a leading enterprise in Suizhou, received over 6 million yuan in export tax refunds on the same day, facilitating their international expansion [3] - The PBOC has accelerated the export tax refund process and opened a green channel to support the special automobile industry, which has seen significant growth in exports over the past five years [3] - As of the end of May, the PBOC has processed 312 export tax refund transactions, totaling 203 million yuan, benefiting 119 enterprises [3] Group 4 - The PBOC has optimized personal income tax refund processes, allowing for immediate processing and disbursement of refunds, as demonstrated by a taxpayer receiving 341.2 yuan on the same day [4] - The PBOC has implemented a system to streamline personal income tax refunds, ensuring that funds reach taxpayers quickly and efficiently [4] - This year, the PBOC has processed nearly 45,000 personal income tax refund transactions, amounting to 29.91 million yuan [4]