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中华人民共和国增值税法（CN/EN）Value-added Tax Law of the People's Republic of China《中华人民共和国增值税法》已由中华人民共和国第十四届全国人民代表大会常务委员会第十三次会议于2024年12月25日通过，现予公布，自2026年1月1日起施行。The Value-added Tax Law of the People's Republic of China, adopted at the 13th Session of the Standing Committee of the 14th National People's Congress of the People's Republic of China on December 25, 2024, is hereby promulgated, effective January 1, 2026.第四章 税收优惠 Chapter IV Tax Incentives第二十三条 小规模纳税人发生应税交易，销售额未达到起征点的，免征增值税；达到起征点的，依照本法规定全额计算缴纳增值税。前款规定的起征点标准由国务院规定，报全国人民代表大会常务委员会备案。Article 23 A small-scale taxpayer shall be exempted from VAT if it has a taxable transaction and the sales amount does not reach the threshold for levying VAT; if the sales amount has reached the threshold for levying, VAT shall be computed and...