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Announcement of the Ministry of Finance and the State Administration of Taxation on Issuing the Measures for the Administration of Advance Payment of Value-Added Tax

财政部税务总局关于发布《增值税预缴税款管理办法》的公告

Issuer
Date
2026-01-30
Instrument
announcement
Cited by
2
This document announces the issuance of the Measures for the Administration of Advance Payment of Value-Added Tax, which take effect from January 1, 2026, and supersede any inconsistent prior provisions.
Full text · 原文 164 字
根据《中华人民共和国增值税法实施条例》有关规定,延续现行制度和做法,财政部、税务总局制定了《增值税预缴税款管理办法》,现予公布,自2026年1月1日起施行。此前规定与本公告规定不一致的,以本公告为准。<br> 附件:增值税预缴税款管理办法.pdf<br> 财政部 税务总局<br> 2026年1月30日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考