增值税加计抵减，先进制造业企业这样申请

Group 1 - The core viewpoint of the article is the announcement of a new policy to support advanced manufacturing enterprises through VAT deductions, which aims to promote technological innovation and manufacturing development [1][2] - The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration have jointly issued a notice regarding the formulation of a list of advanced manufacturing enterprises eligible for VAT deductions in 2025 [1] - To qualify for the 2025 list, enterprises must meet specific criteria, including holding high-tech enterprise status and having a significant portion of their sales from manufacturing activities [1] Group 2 - The policy allows high-tech enterprises with valid qualifications throughout 2025 to enjoy VAT deductions from January 1, 2025, to April 30, 2026 [2] - Enterprises whose high-tech qualifications expire in 2025 but do not obtain new qualifications will only enjoy the policy for the year 2025 [2] - Newly recognized high-tech enterprises in 2025 will also benefit from the VAT deduction policy from January 1, 2025, to April 30, 2026 [2]