财政部等三部门：调整风力发电等增值税政策

Core Points - The announcement from the Ministry of Finance and other departments introduces a new VAT policy for offshore wind power products, effective from November 1, 2025, to December 31, 2027, allowing a 50% immediate VAT refund for taxpayers selling self-produced electricity from offshore wind [1][3] - Existing nuclear power plants that have officially commenced commercial operations before October 31, 2025, will continue to follow the previous VAT regulations as per the 2008 notice [1][3] - Nuclear power plants approved but not yet operational by October 31, 2025, will benefit from a VAT refund policy for 10 years post-commercial operation, with a 50% refund on paid VAT [1][3] - New nuclear power plants approved after November 1, 2025, will not be eligible for the VAT refund policy [1][3] - Previous regulations conflicting with this announcement will be superseded, and earlier notices regarding wind power VAT policies will be abolished from November 1, 2025 [3][4]