2025年先进制造业加计抵减名单申报启动，可少缴增值税

Group 1 - The core viewpoint of the news is that the Chinese government is enhancing the VAT credit policy for advanced manufacturing enterprises to support their development and reduce tax management risks [1][2][5] - The 2025 application process for advanced manufacturing enterprises to enjoy the VAT credit policy has officially started, with specific submission dates outlined for eligible companies [2][3] - Advanced manufacturing enterprises must meet certain criteria to be included in the 2025 VAT credit list, including maintaining high-tech enterprise status and meeting additional R&D spending and personnel requirements [3][4] Group 2 - The VAT is the largest tax type in China, and the new policy allows advanced manufacturing enterprises to deduct an additional 5% from their VAT obligations, easing their financial burden [2][5] - The tax authorities will monitor compliance, and any enterprise found to have provided false information or failed to meet the high-tech criteria will lose their tax benefits and face penalties [4] - The overall tax reduction and refund from policies supporting technological innovation reached 1.52 trillion yuan in 2024, boosting confidence and momentum for enterprise innovation [5]