This 2026 VAT Law New Policy In-Depth Course is tailored for business owners and tax/finance practitioners, within-depth statutory interpretation as the foundation, implementation as the core, compliance and risk control as the bottom line, and value enhancement as the goal . The course rejects vague academic interpretations and fragmented trick shares, and delivers full-flow closed-loop teaching from statute-text deconstruction and old-vs-new policy comparison to bookkeeping, tax filing, risk control, and compliant planning.

Through this course, you'll build a complete knowledge system of the new VAT law,master the core of the new policy in one stop . You'll learn to quickly identify and respond to key changes like taxpayer obligations, deemed sales, and mixed sales; master the routine application of retained-credit refunds; and understand the impact of digital e-invoice rollout. Ultimately, helping you achieve fromfrom understanding policy to being able to implement, comply, and optimize。

\
• 1.VAT Law Legislative History
\
• 2.Newly Added Legislative Purpose
\
• 3.Changes to Taxpayer Obligations
\
• 4.Significant Changes to the Rules for Determining Taxable Transactions Occurring Within China
\
• 5.Deemed Sales Rules—Earth-Shaking Changes
\
• 6.Scope of Non-VATable Items: Both Cuts and Additions
\

\
• 7.Highlighting the Tax-Exclusive Nature, Calculation Methods, and Definition of Small-Scale Taxpayers
\
• 8.Abolition of Tax Rate Authorization, Mixed Sales Rules Overturned
\
• 9.Non-Trade Foreign Exchange Payment Withholding Principles, Tax Deduction Vouchers, Sales Amount Definition, and Revisions to Deemed Sales Amount Determination
\
• 10.Abnormal Price Sales Amount Assessment, Normalization of Retained Tax Credit Refunds
\
• 11.Narrowing of Non-Deductible Input Tax Scope, Expansion of Threshold Application Scope
\
• 12.Deletion and Adjustment of VAT-Exempt Items, Exception to the Time Limit for Small-Scale Taxpayers to Re-Enjoy Benefits After Waiving Them
\

\
• 13.Changes in Tax Obligation Occurrence Time, Tax Location, and Tax Calculation Periods
\
• 14.Customs Push, Tax-Related Information Sharing, Digital E-Invoice Promotion
\
• 15.Detailed Explanation of SAT 2026 Announcement No. 2 New Rules for General Taxpayers (1)
\
• 16.Detailed Explanation of SAT 2026 Announcement No. 2 New Rules for General Taxpayers (2)
\
• 17.Detailed Explanation of SAT 2026 Announcement No. 2 New Rules for General Taxpayers (3)
\
• 18.Detailed Explanation of SAT 2026 Announcement No. 2 New Rules for General Taxpayers (4)
\
• 19.CST 2026 Announcement No. 9—Detailed Explanation of Changes to 9% Tax Rate Goods (1)
\
• 20.CST 2026 Announcement No. 9—Detailed Explanation of Changes to 9% Tax Rate Goods (2)
\
• 21.CST 2026 Announcement No. 9—Detailed Explanation of Changes to 9% Tax Rate Goods (3)
\
• 22.Finance and Taxation Announcement No. 9/2026 - Explanation of Changes to Sales Services, Intangible Assets, and Real Estate
\
• 23.Finance and Taxation Announcement No. 9/2026 - Explanation of Changes to Sales Services, Intangible Assets, and Real Estate
\

💡 Learning Tips:The course content is based on industry practice at the time of release; it is recommended to refer to the latest rules of the current platform when