10月18日，临商银行"奋进新时代 健步启新篇"2025年迷你马拉松比赛在临沂市雕塑公园顺利举行。临商银行党委班子成员及部分高管出席仪式，并为获 奖选手颁奖。党委书记、董事长刘成田致开幕辞，党委副书记、行长刘刚为比赛鸣枪发令，党委副书记刘健铭主持开幕式。 本次比赛设男子组和女子组，赛程全长6公里，共吸引总行机关及24家分支行的400余名职工参赛。发令枪响，选手们如离弦之箭，精神饱满、意气风发， 在赛道上展开激烈角逐。赛场上既有奋力冲刺、一马当先的拼搏身影，也不乏步伐稳健、结伴前行的互助画面，充分展现出临商银行职工昂扬向上的精神 风貌和强大的团队凝聚力。 本次迷你马拉松比赛，是临商银行深入贯彻落实"1+5"高质量发展理念、积极塑造团结和谐、积极向上、开拓奋进的特色家园文化的一项重要举措。比赛 活动不仅丰富了职工文化生活，增强了团队凝聚力和向心力，也让职工在运动中放松身心、释放压力、活跃氛围，进一步激发了全行上下干事创业的热情 和动力，为推动高质量发展注入了蓬勃活力。 经过紧张激烈的比拼，最终，总行机关李全涛、刘成才、平邑支行杨汶霖、总行机关朱峰、市中支行陈海滨、河东支行王勇、市中支行刘绍冰、费县支行 张家彬等分 ...

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].

Core Viewpoint - The implementation of the Value-Added Tax (VAT) Law and its accompanying regulations is crucial for establishing a comprehensive legal framework for VAT in China, ensuring its effective execution starting January 1, 2026 [1][2]. Group 1: Legislative Framework - The VAT Law Implementation Regulations are foundational administrative regulations that support the VAT Law, forming a complete legal system for VAT in China [1]. - The draft regulations consist of six chapters and fifty-seven articles, detailing tax rates, taxable amounts, tax incentives, and collection management, thereby enhancing the certainty and operability of the tax system [1][2]. Group 2: International Context and Principles - The VAT Law and its implementation regulations align with international practices, similar to VAT legislation in countries like the UK, Australia, and Switzerland, which also utilize a dual structure of a VAT law and its implementation regulations [2]. - The draft adheres to the principle of tax legality and reflects a high-quality development approach by specifying tax incentives for sectors such as agriculture, education, and healthcare, thus protecting taxpayers' rights [2]. Group 3: Specific Provisions and Innovations - The draft provides detailed explanations for the consumption of services and intangible assets within the country, addressing a longstanding challenge in international VAT legislation [3]. - It incorporates rules for determining the consumption location of cross-border services and intangible assets, aligning with international standards while considering China's specific context [3].