近日，第十四届全国人民代表大会常务委员会第十三次会议审议通过《中华人民共和国增值税法》（下称《增值税法》）、《中华人民共和国科学技术普及法（2024年修订）》和《关于修改〈中华人民共和国监察法〉的决定》。《增值税法》自2026年1月1日起施行。
《增值税法》共六章，包括总则、税率、应纳税额、税收优惠、征收管理、附则。其规范了立法授权，对有关内容改由在法律中直接作出规定，或者经清理规范后纳入税收优惠范围；完善税收优惠相关规定；做好与关税法等法律的衔接。《增值税法》明确，在中华人民共和国境内销售货物、服务、无形资产、不动产（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。
China's Top Legislature Adopts the Value-Added Tax Law and Two Other Laws
Promulgation date: 2024-12-26
Recently, the Value-Added Tax Law of the People's Republic of China (the "VAT Law"), the Law of the People's Republic of China on Popularization of Science and Technology (Revised in 2024), and the Decision on Amending the Supervision Law of the People's Republic of China have been deliberated and adopted at the 13th session of the Standing Committee of the 14th National People's Congress (NPC). The VAT Law will come into effect on January 1, 2026.
The VAT Law consists of six chapters: general provisions, tax rates, tax payable, tax preferences, collection and administration, and supplementary provisions. This law regulates legislative authorizations, and the relevant provisions are either directly stipulated in the law or, after review and cleanup, incorporated into the scope of tax preferences, it also improves regulations related to tax preferences and ensures alignment with other laws, such as the Tariff Law. The VAT Law stipulates that entities and individuals (including individual businesses) that engage in taxable transactions—such as the sale of goods, services, intangible assets, or real estate—within the territory of the People's Republic of China, or the import of goods, are VAT taxpayers and must pay VAT in accordance with the VAT law.