图片 2. 公司之前习惯按"3日"为纳税期限申报缴税，《中华人民共和国增值税法》实施 后还能继续按这个期限申报吗？现在的计税期间有哪些选择？ 答： 您公司不能继续按"3日"申报。《中华人民共和国增值税法》第三十条删除 了"1日、3 日、5 日"三个短期计税期间，现行计税期间为十日、十五日、一个月或者 一个季度；主管税务机关会根据您公司应纳税额的大小核定具体计税期间，不经常发 生应税交易的也可按次纳税。 图片 3. 公司同时经营销售13%税率的货物和6%税率的服务，如果没有分别核算销售 额，会按什么税率计税？ 答： 根据 《中华人民共和国增值税法》 第十二条规定：纳税人发生两项以上应 税交易涉及不同税率、征收率的，应当分别核算适用不同税率、征收率的销售额;未 分别核算的，从高适用税率。 图片 4. 一般纳税人取得长期资产用于混合用途的，如何抵扣进项税额？ 答： 《 财政部 税务总局关于发布 <长期资产进项税额抵扣暂行办法>的公告》 (财政部 税务总局公告2026年第15号)附件：《长期资产进项税额抵扣暂行办法 》规 定， 第九条 纳税人取得以下长期资产，用于混合用途的，购进时先全额抵扣进项税 额，此后在用于混合 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued the "Interim Measures for Input Tax Deduction of Long-term Assets," effective from January 1, 2026, which outlines the conditions and methods for input tax deductions related to long-term assets [2][3]. Group 1: Definition and Scope of Long-term Assets - Long-term assets include fixed assets, intangible assets, and real estate, acquired through various means such as purchase, self-production, research, construction, investment, donation, or debt settlement, but exclude leased assets and temporary structures [6][8]. - Fixed assets encompass equipment, tools, and related facilities, while intangible assets include legal rights and knowledge achievements [6]. Group 2: Input Tax Deduction Methods - Input tax corresponding to long-term assets can be fully deducted from output tax if the assets are used for general taxation projects [8][9]. - If the assets are used for simplified taxation projects or exempt from VAT, the corresponding input tax cannot be deducted [8][9]. - For mixed-use assets, the deductible input tax is calculated based on the net value ratio [9][10]. Group 3: Adjustment of Input Tax - Taxpayers must adjust the input tax for long-term assets upon disposal, either wholly or partially, according to the relevant tax policies [17][18]. - The adjustment period for input tax is defined based on the type of long-term asset, with specific durations for real estate (20 years), aircraft, trains, and ships (10 years), and other long-term assets (5 years) [16][17]. Group 4: Daily Management and Compliance - Taxpayers are required to maintain records of input tax deductions for long-term assets and ensure accurate tax declarations [22][24]. - Failure to comply with the regulations may result in penalties from the tax authorities [24].

Group 1 - The core viewpoint of the news is the introduction of new regulations regarding VAT input tax deductions and long-term asset input tax deductions, aimed at ensuring the effective implementation of the VAT law and its regulations [1][2][3] - The Ministry of Finance and the State Taxation Administration released three VAT regulatory documents on February 2, including the Announcement on VAT Input Tax Deductions, the Interim Measures for Input Tax Deductions on Long-term Assets, and the Management Measures for Prepaid VAT [1][2] - The Announcement on Input Tax Deductions clarifies the details of input tax deductions, including a new calculation formula for determining non-deductible input tax amounts based on the proportion of sales or income [2][3] Group 2 - The Interim Measures for Input Tax Deductions on Long-term Assets define the scope of long-term assets, methods for input tax deductions, asset disposal, and daily management to ensure the regulations are effectively implemented [3] - The Management Measures for Prepaid VAT specify operational details for five scenarios requiring prepaid tax, including cross-regional construction services and real estate sales [3][4] - The Announcement on VAT Tax Filing optimizes the filing process for taxpayers, expanding reporting categories and adjusting definitions based on policy changes [4]

Group 1 - The Ministry of Finance and the State Taxation Administration issued an announcement regarding the "Interim Measures for Input Tax Deduction of Long-term Assets" on February 2 [1] - Taxpayers acquiring long-term assets for mixed-use can fully deduct input tax at the time of purchase, but must adjust for five categories of non-deductible items based on the adjustment period [1] - For long-term assets not specified in Article 9 of the measures, the corresponding input tax can be fully deducted from the output tax when used for mixed purposes [1]

Core Viewpoint - The Ministry of Finance has released the "Interim Measures for the Deduction of Input Tax on Long-term Assets," which outlines new guidelines for taxpayers regarding the deduction of input tax on long-term assets used for mixed purposes [1] Group 1: Taxpayer Guidelines - Taxpayers acquiring long-term assets for mixed use can initially deduct the full input tax at the time of purchase [1] - During the period of mixed use, taxpayers must adjust the deductible input tax based on five categories of non-deductible items, calculated according to the adjustment years [1] - For long-term assets not specified in Article 9 of this regulation, the corresponding input tax can be fully deducted from the output tax [1]

Core Viewpoint - The implementation of the new VAT law and its regulations introduces significant changes to the input tax deduction system for long-term assets, narrowing the scope for full tax deductions on mixed-use assets [3][4][6]. Summary by Sections Changes in VAT Regulations - The new regulations stipulate that for long-term assets used for both general and simplified tax methods, input tax deductions will be limited based on the asset's value. Assets valued at 5 million yuan or less can still have their input tax fully deducted, while those over 5 million yuan will require annual adjustments based on their mixed-use [4][6][8]. Implications for Businesses - Businesses will need to track the usage of long-term assets more closely, as the new rules require them to adjust input tax deductions annually based on the proportion of the asset used for non-deductible purposes. This change aims to prevent tax avoidance through artificial classification of asset usage [8][10]. Compliance and Record-Keeping - Companies must maintain detailed records, including purchase contracts, invoices, and usage descriptions, to support the legitimacy of their mixed-use calculations. This is particularly crucial for businesses with significant assets or frequent operational changes [10]. Future Clarifications Needed - Specific operational guidelines regarding the definition of "single long-term assets," "adjustment periods," and potential transitional policies are still pending from the tax authorities [9].

Core Viewpoint - The new VAT regulations introduce significant changes to the input tax deduction for long-term assets, narrowing the scope for full input tax deductions for mixed-use assets, aiming to close tax loopholes [1][5]. Group 1: Changes in VAT Regulations - The new VAT law and its implementation rules officially take effect this year, leading to major adjustments in the input tax deduction system for long-term assets [1]. - The new regulations specify that for long-term assets used for both general and simplified tax methods, the input tax deduction will be limited based on the asset's value [2][3]. - Long-term assets valued at 5 million yuan or less can still have their input tax fully deducted, while those over 5 million yuan will require annual adjustments based on their mixed-use [2][3]. Group 2: Implementation and Compliance - The specific operational methods for input tax deductions on long-term assets will be developed by the Ministry of Finance and the State Taxation Administration [3]. - Companies will need to maintain detailed records of asset purchases, invoices, and usage descriptions to ensure compliance with the new regulations [6]. - The new rules require companies to track the actual usage of long-term assets and adjust deductions accordingly, which may increase compliance costs and tax liabilities [6]. Group 3: Rationale Behind the Changes - The changes aim to prevent companies from improperly utilizing mixed-use classifications to inflate input tax deductions [5]. - The introduction of a 5 million yuan threshold reflects a strategy to simplify compliance for smaller assets while ensuring detailed management for larger assets [6]. - The adjustments are designed to enhance the fairness of the tax burden and ensure that tax revenues are protected [6].