2025年度增值税加计抵减优惠开始申报享受啦~

Group 1 - The article discusses the announcement from the Ministry of Finance and the State Taxation Administration regarding the advanced manufacturing enterprises eligible for the VAT deduction policy for the year 2025 [4] - The policy allows advanced manufacturing enterprises to deduct 5% of the current deductible input tax from their payable VAT from January 1, 2023, to December 31, 2027 [4][6] - Advanced manufacturing enterprises are defined as high-tech enterprises, and the eligibility criteria for the 2025 list include specific sales and R&D expenditure requirements [9][11] Group 2 - The application period for enterprises already on the 2024 list is from June 1 to June 10, 2025, while new applicants can apply from September 1 to September 10, 2025 [12] - The deadline for all applications is April 10, 2026, and applications must be submitted through the official high-tech enterprise recognition management website [12] - The policy is effective for high-tech enterprises from January 1, 2025, to April 30, 2026, depending on their qualification status [13]