Special topic on the VAT Law and Implementing Regulations | Tax rates, deductions, preferences, and filing changes

VAT Law and Implementing Regulations

Track the VAT Law, implementation regulations, and supporting collection and administration standards, and sort out changes in taxpayers, taxable transactions, tax rates, deductions, preferences, and filing.

First look at the conclusion

This topic focuses on the VAT Law and its implementation regulations effective from 2026, continuously organizing issues on taxable transactions, tax rates and levy rates, input deduction, preferences, export tax rebates, and administration linkage.

Topic description

What problem does this topic solve?

This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.

Policy List

Relevant policies and official interpretations of the VAT Law and Implementing Regulations

2025-12-25

Currently effectiveVATIncludes official interpretation

Implementing Regulations of the Value-Added Tax Law of the People's Republic of China

State Council Decree No. 826 · State Council

Understand in one sentence: The "Implementing Regulations of the Value-Added Tax Law of the People's Republic of China" were promulgated by State Council Order No. 826 and take effect on January 1, 2026. They refine the Value-Added Tax Law around the scope of VAT taxation, tax rates, input deductions, preferences, collection management, and export tax refund (exemption); specific operations still need to be combined with subsequent supporting provisions.

View original text, official interpretation and practice points →

Common Questions

How to look up and use the VAT Law and Implementing Regulations?

How to use the VAT Law and its implementation regulations?

First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.

Is the Kailing interpretation an official position?

No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.

Source and responsibility

Content source and review records

Main basis: Policy and Regulation Database of the State Taxation Administration and official public interpretations
Content organization: Kailing Policy Research Group
Update time: 2026-07-27

Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.