近日，财政部、税务总局就《中华人民共和国增值税法实施条例（征求意见稿）》（以下简称实施条 例）公开征求意见。 据了解，《中华人民共和国增值税法》（以下简称增值税法）将于2026年1月1日起施行。增值税是我国 第一大税种，2024年全国增值税收入约6.57万亿元，占全部税收收入的38%。 实施条例对增值税法规定的纳税人、征税范围等税制要素进行了细化和明确，这将如何深刻影响到增值 税的纳税人？ 北京国家会计学院副院长李旭红教授接受《每日经济新闻》记者书面采访时表示，增值税是纳税人最普 遍适用的一个税种，关系到纳税人日常的经营活动，实施条例的出台一方面可以使纳税人感受到有法可 依，构筑权益保护的底线；另一方面也可以使税务机关执法有据，助力精确执法，进一步提升税收征管 的效能。 助力增值税法顺利实施 西南财经大学财税学院税务系副教授郝晓薇接受《每日经济新闻》记者书面采访时表示，从税收法定与 税制连贯性看，稳定框架能确保法律与条例、政策间的衔接顺畅，避免因税制突变导致征纳双方适应困 难，保障税收征管的连续性。 从税收效率角度，延续成熟的税制框架可减少制度转换成本，税务机关无需重新设计征管流程，纳税人 也无需大幅调整财务 ...

Core Viewpoint - The implementation of the VAT Law and its accompanying regulations is expected to significantly impact taxpayers and enhance the efficiency of tax administration in China [1][2][8]. Group 1: Overview of the VAT Law Implementation Regulations - The Ministry of Finance and the State Taxation Administration have released a draft of the VAT Law Implementation Regulations for public consultation, which will take effect on January 1, 2026 [1]. - The VAT is the largest tax category in China, with an estimated revenue of approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [1]. Group 2: Impact on Taxpayers - The new regulations aim to provide clear legal frameworks for taxpayers, enhancing their rights and ensuring that tax authorities have a basis for enforcement, thereby improving tax collection efficiency [1][2]. - The regulations will clarify definitions related to taxable transactions, including goods, services, intangible assets, and real estate, which will help reduce disputes between taxpayers and tax authorities [4][5]. Group 3: Stability and Investor Confidence - A stable tax system is crucial for boosting investor confidence and stabilizing investment expectations, which is essential for attracting investment and achieving sustainable business operations [2]. - The regulations maintain the existing VAT framework while enhancing its clarity and operability, which is expected to stabilize social expectations and improve the business environment [2][3]. Group 4: Efficiency and Compliance - The continuity of the tax framework will reduce the costs associated with transitioning to new systems, allowing tax authorities to avoid redesigning tax collection processes and minimizing compliance burdens for taxpayers [3][5]. - The regulations will allow for flexible adaptation to economic developments and new business models, ensuring that tax administration remains relevant and efficient [5][8]. Group 5: Addressing New Business Models - The draft regulations specifically address the taxation of export goods, cross-border services, and intangible assets, providing clarity on applicable tax rates and rules [7]. - There is a call for further refinement of definitions related to new business models, particularly in the digital economy, to prevent disputes arising from ambiguous concepts [6][8].

财政部8月11日消息，为保障《中华人民共和国增值税法》顺利施行，按照国务院2025年度立法工作计 划，财政部会同税务总局在认真研究并广泛听取意见建议基础上，研究形成了《中华人民共和国增值税 法实施条例（征求意见稿）》，当日起向社会公开征求意见。 就条例的主要内容，条例起草说明表示，条例遵循增值税法的规定，与现行增值税制度相衔接，并结合 实际情况和征管需要明确具体规定，包括总则、税率、应纳税额、税收优惠、征收管理、附则等六章五 十七条内容。 关于制定条例的必要性，条例起草说明介绍，增值税是我国第一大税种，2024年增值税收入约6.57万亿 元，占全部税收收入38%。增值税覆盖国民经济所有行业和全链条，涉及面广、影响大，关系广大纳税 人切身利益。增值税法对增值税纳税人、征税范围、税率、应纳税额、税收优惠、征收管理等作出规 定，并对国务院给予必要的立法授权。通过制定条例，对增值税法有关规定进一步细化、明确，对授权 国务院规定的事项作出具体规定，有利于增强税制的确定性和可操作性，形成配套衔接的增值税制度体 系，为增值税法顺利实施提供保障，更好落实税收法定原则。 此外，在税收优惠方面，条例明确增值税法规定的免征增值税项 ...

Core Points - The Ministry of Finance and the State Taxation Administration released the draft implementation regulations for the Value-Added Tax (VAT) Law on August 11, aiming to enhance the operability of the largest tax category in China [1][2] - The VAT accounts for approximately 38% of total tax revenue, with an income of about 6.57 trillion yuan in the past year, reflecting its significant impact on the economy [1] - The implementation regulations provide detailed provisions on tax rates, taxable amounts, tax incentives, and collection management, thereby ensuring a smoother implementation of the VAT Law set to take effect on January 1, 2026 [2] Summary by Sections VAT Law Implementation - The draft implementation regulations further clarify the VAT Law's provisions on tax rates, taxable amounts, tax incentives, and collection management [1][2] - The regulations specify that certain services, such as international transportation and intangible assets, will be taxed at a zero rate [1] Tax Incentives - The implementation regulations refine the standards for tax incentives supporting agriculture, education, healthcare, and elderly care, including the exemption of VAT for certain educational services provided by registered institutions [2] - The regulations aim to enhance the certainty and operability of the tax system, contributing to a cohesive VAT regulatory framework [2] Legislative Process - The State Taxation Administration is expediting the legislative process for the implementation regulations while also revising the tax collection management law, which is the highest-level procedural law in China's tax legal system [2]

作为我国第一大税种，增值税覆盖国民经济所有行业和全链条，涉及面广、影响大，关系广大纳税人切 身利益。《中华人民共和国增值税法》（以下简称"《增值税法》"）是规范增值税征收和缴纳的法律。 2024年12月25日，《增值税法》在三次广泛征求社会意见和修订完善后，经十四届全国人大常委会第十 三次会议表决通过后，正式对外发布，明确自2026年1月1日起施行。这是我国税收法治建设的重要里程 碑。在《增值税法》即将施行前，《增值税法实施条例》的推进工作也提上日程。 8月11日，财政部消息称，为保障《中华人民共和国增值税法》顺利施行，按照国务院2025年度立法工 作计划，财政部会同国家税务总局在认真研究并广泛听取意见建议基础上，研究形成了《中华人民共和 国增值税法实施条例（征求意见稿）》（以下简称"《增值税法实施条例》"），现向社会公开征求意 见。 多位财税人士表示，《增值税法实施条例》的制定和推进是2025年一项重要立法工作。早前，财政部已 将《增值税法实施条例》列入2025年度立法工作安排。"《增值税法》是增值税制度的纲领性法律，而 《增值税法实施条例》是其配套的行政法规，两者共同构成了中国增值税制度的法律体系。"一位 ...

增值税是我国第一大税种，《中华人民共和国增值税法》将于2026年1月1日起施行。8月11日，财政 部、税务总局发布《中华人民共和国增值税法实施条例（征求意见稿）》，向社会公开征求意见，为增 值税法顺利实施提供保障，更好落实税收法定原则。 "增值税法实施条例是增值税法的基础配套行政法规，与增值税法以及增值税规范性政策文件一起构成 了我国增值税的法律法规体系，是增值税法落地实施的重要保障。"中国财政科学研究院公共收入研究 中心主任梁季表示。 征求意见稿保持现行税收政策的基本稳定，确保增值税法的平稳实施。比如，对金融业征收流转税是我 国的一贯做法。1994-2015年间，我国金融业征收营业税。2016年"营改增"试点改革将金融业纳入增值 税征税范围，对贷款利息收入征收增值税，并基于税负平移的改革原则，不允许贷款人抵扣支付利息所 含的进项税额。增值税法对贷款利息所含进项税能否抵扣未直接做出规定，而是授权国务院予以明 确。"为保持政策稳定性，增强政策确定性，征求意见稿延续了贷款利息现行有关政策。"梁季说。 同时，优化相关税收政策，体现增值税基本原理。梁季介绍，OECD发布的《消费税趋势2024》明确指 出，"根据税收中 ...

2025.08. 11 本文字数：1448，阅读时长大约3分钟 作者 | 第一财经 陈益刊 即将于明年实施的增值税法，迎来一项重磅配套法规。 8月11日，财政部 税务总局公开了《中华人民共和国增值税法实施条例（征求意见稿）》（下称《条例意见稿》），在9月10日前向社会公开 征求意见。《条例意见稿》主要是对增值税法相关规定进一步细化、明确，包括总则、税率、应纳税额、税收优惠、征收管理、附则等六章 五十七条内容，以增强税制的确定性和可操作性。 北京国家会计学院副院长李旭红告诉第一财经，增值税法实施条例是增值税法的重要配套法规，总体是在增值税法的框架内细化明确相关内 容，为增值税法顺利实施提供保障，更好落实税收法定原则。 李旭红认为，目前公开的《条例意见稿》保持增值税税制框架稳定，加强与增值税法和现行增值税政策的衔接，可以进一步增强税制的确定 性和可操作性，有利于稳定社会预期。 《条例意见稿》对增值税法规定的纳税人、征税范围等税制要素进行细化和明确。 比如，增值税法第三条明确，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 ...

《中华人民共和国增值税法实施条例（征求意见稿）》公布，公开征求意见。 即将于明年实施的增值税法，迎来一项重磅配套法规。 8月11日，财政部 税务总局公开了《中华人民共和国增值税法实施条例（征求意见稿）》（下称《条例 意见稿》），在9月10日前向社会公开征求意见。《条例意见稿》主要是对增值税法相关规定进一步细 化、明确，包括总则、税率、应纳税额、税收优惠、征收管理、附则等六章五十七条内容，以增强税制 的确定性和可操作性。 北京国家会计学院副院长李旭红告诉第一财经，增值税法实施条例是增值税法的重要配套法规，总体是 在增值税法的框架内细化明确相关内容，为增值税法顺利实施提供保障，更好落实税收法定原则。 《条例意见稿》对增值税法规定的纳税人、征税范围等税制要素进行细化和明确。 比如，增值税法第三条明确，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。而此次《条例意见稿》中，则对应税交易中货物、服务、无形资产、不动产 等给出具体的定义。 在税率方面，此次《条例意见稿》对增值税法规定的出口 ...

Core Viewpoint - The article discusses the public consultation on the draft implementation regulations for the Value-Added Tax (VAT) Law in China, which aims to ensure the smooth implementation of the VAT Law starting from January 1, 2026. The draft provides detailed clarifications on various tax system elements, enhancing the certainty and operability of the tax system [2][16]. Summary by Sections General Provisions - The draft specifies definitions for taxable transactions involving goods, services, intangible assets, and real estate [3]. Taxpayer Definitions - Clarifications are provided regarding taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [4]. Consumption of Services and Intangible Assets - The draft clarifies the circumstances under which services and intangible assets are consumed domestically [5]. VAT Invoices - It is specified that VAT special invoices must separately indicate sales amounts and VAT amounts [6]. Export Goods and Cross-Border Services - The draft clarifies the scope of export goods and cross-border sales of services and intangible assets, along with applicable rules for multiple tax rates [7][8][9]. Tax Payable Details - Specific provisions regarding the calculation of payable VAT, including input tax deduction methods and rules, are detailed [10]. Input Tax Deductions - The draft outlines methods for input tax deductions and the scope of deductible tax certificates [11]. - It also specifies how to adjust VAT amounts and sales amounts in cases of sales discounts, returns, or cancellations [11]. - Further clarifications are made regarding non-deductible input tax for loan services and non-taxable transactions [13]. Fixed Assets and Long-Term Assets - The draft provides rules for input tax deductions related to fixed assets, intangible assets, and real estate [15]. Tax Incentives - The draft details tax incentives for sectors such as agriculture, education, healthcare, and elderly care, including the standards and conditions for these incentives [17]. International Practices - The draft incorporates international practices regarding the consumption location of services and intangible assets in cross-border transactions, aligning with global VAT legislative models [17].