这5种情形不得开具增值税专用发票

Group 1 - The article discusses the tax policies aimed at supporting the manufacturing industry, highlighting 31 specific tax and fee preferential policies to facilitate high-quality development in this sector [15][26]. - High-tech enterprises are identified as a key focus for support, with a reduced corporate income tax rate of 15% applicable to qualifying companies [15][16]. - The criteria for high-tech enterprise recognition include continuous R&D activities, ownership of core intellectual property, and a minimum percentage of R&D personnel [16][20]. Group 2 - Enterprises must have been registered for at least one year to apply for high-tech status, and they must meet specific revenue thresholds to qualify for the reduced tax rate [17][19]. - The article outlines that the proportion of R&D expenses to total sales must meet certain requirements, with at least 60% of R&D expenses incurred within China [20][21]. - Documentation required for tax benefits includes high-tech enterprise qualification certificates, intellectual property materials, and records of R&D expenses [24][26].