On December 27, 2022, the "VAT Law of the People's Republic of China (Draft)" (hereinafter referred to as the "Draft") was submitted to the 38th meeting of the Standing Committee of the 13th National People's Congress for deliberation for the first time; After deliberation and adoption, the Draft was published on December 30, 2022, and opened to the public for comments. Compared with the 2019 Draft and the Interim Regulations on Value Added Tax currently in force, there are important changes in the scope of taxation, tax items, sales, input tax deduction, refund of retained tax credit, tax collection and administration, etc. As the largest tax in China, the legislative process of value-added tax has attracted much attention. For enterprises, it is important to understand the specific content and main changes of the Draft in order to assess the impact on enterprises and quickly make relevant adjustments and responses.

2022年12月27日，《中华人民共和国增值税法(草案)》(以下简称《草案》)提请十三届全国人大常委会第三十八次会议首次审议；审议通过后，《草案》于2022年12月30日予以公布，并向社会公开征求意见。与2019年的《征求意见稿》及目前正在施行的《增值税暂行条例》相比，本草案在征税范围、税目、销售额、进项税额抵扣、留抵税额退还、税收征管等方面均有重要变化。增值税作为我国第一大税种，其立法进程备受关注。对于企业而言，了解《草案》的具体内容、主要变化，从而评估对企业的影响，及迅速做好相关调整和应对工作十分重要。

自2008年起，研发费用加计扣除政策首次以法律形式确认。为了鼓励企业创新和科技进步，帮助企业提升竞争力和可持续发展能力，近年来逐步将研发费用加计扣除政策逐步放宽了企业研发活动及研发费用的范围：加计扣除比例逐步由50%提高到75%，再到100%加计扣除；允许加计的企业行业由制造业逐步扩大到符合条件的企业；允许申报加计扣除的时间由汇算清缴时提早到10月份，再到目前的7月份预缴申报时即可就当年上半年发生的研发费用享受加计扣除政策。2023年7月份，随着《研发费用加计扣除政策执行指引（2.0 版》的发布，更系统性地规范了这一优惠政策的口径细节。对企业享受优惠政策提供了明确的指引依据的同时，也对企业研发加计扣除管理提出了更高的要求。

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Ms. Cassey Zheng

Senior Manager

Ms. Cassey Zheng

Senior Manager

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•Cassey is a tax senior manager of Deloitte China Dalian Branch. She joined Deloitte China in Aug, 2006. She based on Dalian and has been providing professional PRC tax advisory and business consulting services to clients.
•Cassey has provided professional services to a wide range of clients, including MNC, state-owned enterprises and so on. She has extensive experiences in providing merger and acquisition and PRC tax compliance and planning services in a variety of industries, including manufacturing, catering chain industry, real estate, bank , trading, and etc.
•Cassey graduated from Dongbei University of Finance & Economics, major in finance and tax, and obtained Master's degree in 2006. She is a qualified TA Member.

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