一图读懂节能节水、环境保护、安全生产专用设备数字化智能化改造企业所得税政策

Group 1 - The article discusses the definition and scope of specialized equipment, which refers to equipment purchased and used by enterprises that meet specific criteria outlined in government notifications [2] - Specialized equipment can undergo digital and intelligent transformation, which involves using information and digital technologies to improve the equipment's performance and operational efficiency [3] - The transformation process includes data collection, transmission, storage, analysis, intelligent control, and digital security measures to enhance the equipment's capabilities [5] Group 2 - The article addresses common questions regarding the investment in digital and intelligent transformation of specialized equipment, clarifying what constitutes eligible expenses [6] - It explains that enterprises must use the transformed specialized equipment themselves to enjoy tax benefits, and if they transfer or lease the equipment within five years, they must stop enjoying the benefits and repay any tax credits [6] - The article also states that investments made using government funding for the transformation cannot be used to offset the enterprise's taxable income for the year [6]