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| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
| (No. 826) | | （第826号） |
| The Regulation on the Implementation of the Value-Added Tax Law of the People's Republic of China, as adopted at the 75th executive meeting of the State Council on December 19, 2025, is hereby issued with effect from January 1, 2026. | | 《中华人民共和国增值税法实施条例》已经2025年12月19日国务院第75次常务会议通过，现予公布，自2026年1月1日起施行。 |
| Premier: Li Qiang | | 总理 李强 |
| December 25, 2025 | | 2025年12月25日 |
| Regulation on the Implementation of the Value-Added Tax Law of the People's Republic of China | | 中华人民共和国增值税法实施条例 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 This Regulation is developed in accordance with the Value-Added Tax Law of the People's Republic of China (“Value-Added Tax Law”). | | 第一条 根据《中华人民共和国增值税法》（以下简称增值税法），制定本条例。 |
| Article 2 For the purposes of Article 3 of the Value-Added Tax Law, “goods” include tangible movable property, electric power, heating power, and gas, among others. | | 第二条 增值税法第三条所称货物，包括有形动产、电力、热力、气体等。 |
| For the purposes of Article 3 of the Value-Added Tax Law, “services” include transportation services, postal services, telecommunications services, construction services, financial services, and production and life services such as information technology services, cultural and sports services, and authentication and consulting services. | | 增值税法第三条所称服务，包括交通运输服务、邮政服务、电信服务、建筑服务、金融服务，以及信息技术服务、文化体育服务、鉴证咨询服务等生产生活服务。 |
| For the purposes of Article 3 of the Value-Added Tax Law, “intangible assets” means the assets that are not in physical form but can generate economic benefits, including technologies, trademarks, copyrights, goodwill, rights to use natural resources and other intangible assets. | | 增值税法第三条所称无形资产，是指不具实物形态，但能带来经济利益的资产，包括技术、商标、著作权、商誉、自然资源使用权和其他无形资产。 |
| For the purposes of Article 3 of the Value-Added Tax Law, “immovables” means the assets that cannot be moved or will undergo a change in nature or shape if moved, including buildings and structures, among others. | | 增值税法第三条所称不动产，是指不能移动或者移动后会引起性质、形状改变的资产，包括建筑物、构筑物等。 |
| The finance and taxation departments of the State Council shall propose the specific scope of goods, services, intangible assets, or immovables, which shall be announced for implementation after being reported to the State Council for approval. | | 国务院财政、税务主管部门提出货物、服务、无形资产、不动产的具体范围，报国务院批准后公布施行。 |
| Article 3 For the purposes of Article 3 of the Value-Added Tax Law, “entities” include enterprises, administrative agencies, public institutions, military entities, social organizations, and other entities. | | 第三条 增值税法第三条所称单位，包括企业、行政机关、事业单位、军事单位、社会组织及其他单位。 |
| For the purposes of Article 3 of the Value-Added Tax Law, “individuals” include individual industrial and commercial households and natural persons. | | 增值税法第三条所称个人，包括个体工商户和自然人。 |
| Article 4 For the purposes of subparagraph (4) of Article 4 of the Value-Added Tax Law, “services or intangible assets are consumed inside China” means the following circumstances: | | 第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形： |
| (1) Overseas entities or individuals sell to domestic entities or individuals services or intangible assets, excluding services consumed on site overseas. | | （一）境外单位或者个人向境内单位或者个人销售服务、无形资产，在境外现场消费的服务除外； |
| (2) The services or intangible assets sold by overseas entities or individuals are directly related to domestic goods, immovables, or natural resources. | | （二）境外单位或者个人销售的服务、无形资产与境内的货物、不动产、自然资源直接相关； |
| (3) Other circumstances as prescribed by the finance and taxation departments of the State Council. | | （三）国务院财政、税务主管部门规定的其他情形。 |
| Article 5 A taxpayer that issues a special value-added tax (“VAT”) invoice shall separately list the sales amount and the VAT amount. | | 第五条 纳税人开具增值税专用发票，应当分别列明销售额和增值税税额。 |
| Article 6 Taxpayers to which the general tax computation method applies are general taxpayers. | | 第六条 适用一般计税方法的纳税人为一般纳税人。 |
| General taxpayers are subject to the registration system, and the specific registration measures shall be developed by the taxation department of the State Council. | | 一般纳税人实行登记制度，具体登记办法由国务院税务主管部门制定。 |
| Article 7 Natural persons are within the scope of small-scale taxpayers. Non-enterprise entities that do not engage in taxable transactions frequently and whose principal business is not within the scope of taxable transactions may choose to pay tax as small-scale taxpayers. | | 第七条 自然人属于小规模纳税人。不经常发生应税交易且主要业务不属于应税交易范围的非企业单位，可以选择按照小规模纳税人纳税。 |
| Chapter II Tax Rates | | 第二章 税 率 |
| Article 8 For the purposes of subparagraph (4) of Article 10 of the Value-Added Tax Law, “exported goods” means the goods that physically leave the territory of China after customs declaration and are sold to overseas entities or individuals, and the goods that are deemed exported goods as prescribed by the State Council. | | 第八条 增值税法第十条第四项所称出口货物，是指向海关报关实际离境并销售给境外单位或者个人的货物，以及国务院规定的视同出口的货物。 |
| Article 9 Domestic entities or individuals that engage in cross-border sale of the following services or intangible assets shall be subject to a zero VAT rate. | | 第九条 境内单位或者个人跨境销售下列服务、无形资产，税率为零： |
| (1) The research and development services, contract energy management services, design services, radio, film, and television production and distribution services, software services, circuit design and testing services, information system services, business process management services, and offshore service outsourcing services sold to overseas entities and consumed completely abroad. | | （一）向境外单位销售的完全在境外消费的研发服务、合同能源管理服务、设计服务、广播影视制作和发行服务、软件服务、电路设计和测试服务、信息系统服务、业务流程管理服务、离岸服务外包业务； |
| (2) The technologies transferred to overseas entities and consumed completely abroad. | | （二）向境外单位转让的完全在境外使用的技术； |
| (3) International transportation services, space transportation services, and repair and replacement services offered to overseas clients. | | （三）国际运输服务、航天运输服务、对外修理修配服务。 |
| Article 10 A “taxable transaction” as referred to in Article 13 of the Value-Added Tax Law shall meet all of the following conditions: | | 第十条 增值税法第十三条所称应税交易，应当同时符合下列条件： |
| (1) The taxable transaction involves two or more business lines subject to different tax rates and levy rates. | | （一）包含两个以上涉及不同税率、征收率的业务； |
| (2) There is a clear principal-incidental relationship among business lines. The principal business plays a dominant role, reflecting the essence and purpose of the transaction; and the auxiliary business is a necessary supplement to the principal business and is contingent upon the occurrence of the principal business. | | （二）业务之间具有明显的主附关系。主要业务居于主体地位，体现交易的实质和目的；附属业务是主要业务的必要补充，并以主要业务的发生为前提。 |
| Chapter III Tax Payable | | 第三章 应纳税额 |
| Article 11 “VAT credit vouchers” as referred to in Article 16 of the Value-Added Tax Law shall comply with the relevant provisions issued by the taxation department of the State Council, and specifically include special VAT invoices, customs special bills of payment of import VAT, tax payment certificates, agricultural product purchase invoices, invoices for the sale of agricultural products, and other credit vouchers with input tax credit functions. | | 第十一条 增值税法第十六条所称增值税扣税凭证，应当符合国务院税务主管部门的有关规定，具体包括增值税专用发票、海关进口增值税专用缴款书、完税凭证、农产品收购发票、农产品销售发票以及其他具有进项税额抵扣功能的扣税凭证。 |
| Article 12 The input tax credited by a taxpayer against output tax based on the VAT credit vouchers includes the following: | | 第十二条 纳税人凭增值税扣税凭证从销项税额中抵扣的进项税额，包括： |
| (1) The VAT amount listed on the special VAT invoice obtained from the seller. | | （一）从销售方取得的增值税专用发票上列明的增值税税额； |
| (2) The VAT amount listed on the customs special bill of payment of import VAT obtained from the customs office. | | （二）从海关取得的海关进口增值税专用缴款书上列明的增值税税额； |
| (3) The VAT amount listed on the tax payment certificate for the purchase of a service, intangible asset or domestic immovable from any overseas entity or individual. | | （三）自境外单位或者个人购进服务、无形资产或者境内不动产取得的完税凭证上列明的增值税税额； |
| (4) For the purchase of agricultural products, in addition to obtaining the special VAT invoice or the customs special bill of payment of import VAT, the amount of input tax as calculated based on the agricultural product purchase invoice or sales invoice, except as otherwise provided by the state Council. | | （四）购进农产品时，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者农产品销售发票计算的进项税额，国务院另有规定的除外； |
| (5) The VAT amount listed on or included in any other VAT credit voucher obtained from the seller. | | （五）从销售方取得的其他增值税扣税凭证上列明或者包含的增值税税额。 |
| Article 13 The VAT amount refunded by a taxpayer that calculates the VAT payable through the general tax computation method to the purchaser due to sales allowance, suspension or return shall be deducted from the output tax of the current period; and the VAT amount recovered due to sales allowance, suspension or return shall be deducted from the input tax of the current period. | | 第十三条 纳税人按照一般计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的增值税税额，应当从当期的销项税额中扣减；因销售折让、中止或者退回而收回的增值税税额，应当从当期的进项税额中扣减。 |
| Article 14 The sales amount refunded by a taxpayer that calculates the VAT payable through the simple tax computation method to the purchaser due to sales allowance, suspension or return shall be deducted from the sales amount of the current period. If there are still overpaid taxes after deduction from the sales amount of the current period, such taxes may be deducted from the tax payable in the following periods, or an application for the refund of such taxes may be filed according to applicable provisions. | | 第十四条 纳税人按照简易计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的销售额，应当从当期销售额中扣减。扣减当期销售额后仍有多缴税款的，可以从以后的应纳税额中扣减或者按规定申请退还。 |
| Article 15 For the purposes of Article 17 of the Value-Added Tax Law, “full price” excludes the following taxes, fees, or funds collected by a taxpayer on behalf of others: | | 第十五条 增值税法第十七条所称全部价款，不包括纳税人代为收取的下列税费或者款项： |
| (1) Governmental funds or administrative charges. | | （一）政府性基金或者行政事业性收费； |
| (2) The consumption tax arising from the consumer goods subject to consumption tax processed on a commission basis. | | （二）受托加工应征消费税的消费品所产生的消费税； |
| (3) Vehicle acquisition tax and vehicle and vessel tax. | | （三）车辆购置税、车船税； |
| (4) Funds collected on behalf of the clients by issuing invoices in the name of the clients. | | （四）以委托方名义开具发票代委托方收取的款项。 |
| Article 16 Where a taxpayer adopts the pricing method of combining the sales amount and VAT, the sales amount shall be calculated under the following formula: | | 第十六条 纳税人采用销售额和增值税税额合并定价方法的，按照下列公式计算销售额： |
| Sales amount calculated through the general tax computation method = Sales amount including tax ÷ (1+Tax rate) | | 一般计税方法的销售额＝含税销售额÷（1＋税率） |
| Sales amount calculated through the simple tax computation method = Sales amount including tax ÷ (1+Levy rate) | | 简易计税方法的销售额＝含税销售额÷（1＋征收率） |
| Article 17 When a taxpayer settling the sales amount in a currency other than Renminbi converts the amount into Renminbi, the conversion rate may be the central parity of RMB exchange rate on the day when the sales amount occurs or on the first day of the current month. The conversion rate shall not be modified within 12 months once being determined by the taxpayer. | | 第十七条 纳税人以人民币以外的货币结算销售额的，在折合成人民币计算时，折合率可以选择销售额发生的当日或者当月1日有效的人民币汇率中间价。纳税人确定折合率后，12个月内不得变更。 |
| Article 18 Where a taxpayer falls under the circumstance specified in Article 20 of the Value-Added Tax Law, the tax authority may assess the sales amount in the following methods in sequence: | | 第十八条 纳税人发生增值税法第二十条规定情形的，税务机关可以按顺序依照下列方法核定销售额： |
| (1) The sales amount is determined at the average price for the taxpayer's sale of goods, services, intangible assets or immovables of the same kind in the latest period. | | （一）按照纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定； |
| (2) The sales amount is determined at the average price for other taxpayers' sale of goods, services, intangible assets or immovables of the same kind in the latest period. | | （二）按照其他纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定； |
| ．．．．．． | | ．．．．．． |
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