《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。
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“十五五”开局之年，坚持创新驱动，全面深化改革，将夯筑起中国经济应对变局、开拓新局的坚实支撑。
文 | 节点财经，作者 | 董轩