三部门明确2025年度享受增值税加计抵减政策的先进制造业企业名单制定工作有关事项工信厅联财函〔2025〕217号

Core Viewpoint - The document outlines the procedures and criteria for the selection of advanced manufacturing enterprises eligible for the VAT additional deduction policy for the year 2025, emphasizing support for technological innovation and manufacturing development [2][3]. Summary by Sections Section 1: Definition and Criteria - The list referred to in the notification includes advanced manufacturing enterprises that qualify for the VAT additional deduction policy as defined by the Ministry of Finance and the State Taxation Administration [2]. - Advanced manufacturing enterprises are categorized as high-tech enterprises that are general taxpayers in the manufacturing sector, as per the relevant regulations [2]. Section 2: Application Process - Local industrial and information departments, in collaboration with technology, finance, and taxation departments, will determine the list of eligible enterprises [3]. - Enterprises must meet specific criteria, including having high-tech enterprise status in 2025 and meeting R&D expenditure and personnel requirements during the specified period [3]. - The sales revenue from manufacturing activities must account for over 50% of total sales, excluding VAT [3]. Section 3: Application Timeline - Enterprises already on the 2024 list can apply to continue their eligibility starting from April 30, 2025, with a submission window from the 1st to the 10th of each month until April 10, 2026 [5]. - New applicants can submit their applications from September 2025 until the same deadline in April 2026 [6]. Section 4: Policy Duration - Enterprises with valid high-tech status throughout 2025 can enjoy the policy from January 1, 2025, to April 30, 2026 [7]. - If the high-tech status expires within 2025 without renewal, the policy applies only for the duration of the status [8]. Section 5: Branch Applications - Branches of high-tech enterprises must report their information through the parent company, which will determine eligibility based on the overall sales and industry classification [11]. - For non-VAT consolidated taxpayers, both the parent and branch must calculate their sales and proportions separately [11]. Section 6: Compliance and Monitoring - Local departments are responsible for verifying the information submitted by enterprises and ensuring compliance with the criteria [13]. - Any changes in enterprise status, such as name changes or relocations, must be reported to maintain eligibility for the policy [14]. Section 7: Consequences of Non-compliance - Enterprises found to have provided false information or failing to meet the criteria will lose their eligibility and may face penalties, including the recovery of previously granted tax reductions [15].