财政部官宣 多个行业增值税优惠政策即将取消

Core Viewpoint - The article discusses the recent adjustments in tax policies affecting various industries, particularly focusing on the cancellation and modification of VAT incentives for wind power, nuclear power, and other sectors, as part of a broader fiscal reform initiative aimed at standardizing tax benefits and increasing government revenue [3][11]. Group 1: Wind Power - The VAT exemption policy for onshore wind power, which allowed a 50% immediate refund since 2015, will be abolished starting November 1, 2023, while a similar policy for offshore wind power will remain in place until December 31, 2027 [4][5]. - The decision to remove the tax incentive for onshore wind power indicates that the technology has matured and is now competitive without special support [4][5]. Group 2: Nuclear Power - The VAT refund policy for nuclear power, which provided phased reductions over 15 years, will no longer apply to new nuclear projects approved after November 1, 2025 [6][7]. - Existing projects will continue to benefit from the previous tax incentives until their respective deadlines, ensuring a smooth transition for investors [7]. Group 3: Other Industries - The VAT refund policy for financing leasing services, which allowed refunds for tax burdens exceeding 3%, will be terminated on November 1, 2023 [8][9]. - The VAT exemption for aircraft maintenance services and other related sectors will also be abolished, impacting the cost structure for these industries [10]. - The cancellation of various tax incentives is part of a broader effort to streamline tax policies and enhance fiscal revenue, as indicated by recent fiscal data showing a slight increase in public budget revenue but a decline in government fund income [11][12].