三部门调整风力发电等增值税政策

Core Points - The Ministry of Finance, General Administration of Customs, and State Taxation Administration have jointly announced adjustments to the value-added tax (VAT) policy for wind power generation [1] - From November 1, 2025, to December 31, 2027, a 50% VAT immediate refund policy will be implemented for taxpayers selling electricity products generated from offshore wind power [1] - For nuclear power units that have officially commenced commercial operation before October 31, 2025, existing VAT regulations will continue to apply [1] - Nuclear power units approved by the State Council but not yet in commercial operation before October 31, 2025, will benefit from a VAT first-levy-then-refund policy for ten years starting from the month after they commence commercial operation, with a refund rate of 50% of the tax paid [1] - Nuclear power units approved after November 1, 2025, will no longer be eligible for the first-levy-then-refund VAT policy [1]