先进制造业企业享受增值税加计抵减政策，需要注意哪些问题？

Core Viewpoint - The article discusses the new tax policy aimed at supporting advanced manufacturing enterprises in China, specifically the VAT deduction policy that allows these enterprises to deduct an additional 5% from their payable VAT based on the current deductible input tax from January 1, 2023, to December 31, 2027 [5]. Group 1: Tax Policy Overview - The policy allows advanced manufacturing enterprises, defined as high-tech enterprises, to benefit from a 5% additional deduction on their VAT [5]. - The specific list of advanced manufacturing enterprises is determined by local industrial and information departments in conjunction with technology, finance, and tax authorities [5]. Group 2: Key Considerations for Enterprises - Enterprises must note that input tax amounts that cannot be deducted from the output tax cannot be included in the additional deduction [6]. - If an enterprise has already claimed the additional deduction, it must adjust the amount in the period when the input tax is transferred out [6]. - The calculation of the payable VAT must distinguish between different scenarios based on the deductible amounts [7]. Group 3: Additional Deduction Conditions - If the payable VAT is zero, the entire amount can be carried forward to the next period [7]. - If the payable VAT exceeds the deductible amount, the entire deductible amount can be used [7]. - If the payable VAT is less than or equal to the deductible amount, it can be reduced to zero, with any remaining balance carried forward [7]. Group 4: Restrictions and Compliance - Input tax related to exported goods and cross-border taxable activities cannot be included in the additional deduction [7]. - Enterprises that simultaneously qualify for multiple additional deduction policies can choose one but cannot apply them concurrently in the same period [7]. - Any fraudulent claims for the additional deduction will be dealt with according to relevant tax laws [7].