涉税名词一起学｜增值税加计抵减系列问题（1）增值税“加计抵减”是个啥政策？

Core Viewpoint - The article discusses the VAT incremental deduction policy, which allows specific taxpayers to calculate a deduction amount based on a certain percentage of the current deductible input tax, thereby reducing their VAT burden [3][4]. Group 1: Policy Explanation - The VAT incremental deduction policy is a tax incentive that enables eligible taxpayers to deduct an additional percentage of their deductible input tax from their VAT payable [3]. - For example, if a company purchases raw materials worth 10,000 yuan and can deduct 1,300 yuan in input tax, under this policy, it can calculate an additional 5% (65 yuan) to further reduce its VAT liability [4]. Group 2: Applicable Industries - The advanced manufacturing industry is included in the sectors eligible for this policy, allowing these enterprises to benefit from the VAT incremental deduction [4]. Group 3: Policy Duration - The policy is effective from January 1, 2023, to December 31, 2027, as per the announcement by the Ministry of Finance and the State Taxation Administration [4].