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Q：
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When will the "Regulations for the Implementation of the Value-Added Tax Law of the People's Republic of China " come into effect?
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A：
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The "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China" was adopted at the 75th executive meeting of the State Council on December 19, 2025. It will come into effect on January 1, 2026.
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Q：
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What are the basis for formulating the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China"?
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According to the "Value-Added Tax Law of the People's Republic of China", the "Implementation Regulations of the Value-Added Tax Law of the People's Republic of China" has been formulated.
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Q：
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What are the goods referred to in Article 3 of the Value-Added Tax Law?
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A：
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Including tangible assets, electricity, heat, gas, etc.
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Q：
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What services are covered under Article 3 of the Value-Added Tax Law?
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A：
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Including transportation services, postal services, telecommunications services, construction services, financial services, as well as information technology services, cultural and sports services, and consulting services for verification and assessment, etc., all services related to production and life.
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Q：
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What does the term "intangible assets" refer to as stated in Article 3 of the Value-added Tax Law?
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A：
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It refers to assets that do not have a physical form but can bring economic benefits, including technologies, trademarks, copyrights, goodwill, the right to use natural resources, and other intangible assets.
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