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Core Points - The article discusses tax policies related to the purchase and use of specialized equipment for environmental protection, energy conservation, and safety production, highlighting the eligibility for tax credits during annual tax settlements [5][6]. Group 1: Tax Credit Policies - Companies can enjoy tax credit policies when filing tax returns, applicable both at the time of declaration and during annual tax settlement [4]. - The specialized equipment eligible for tax credits includes those listed in the "Environmental Protection Specialized Equipment Corporate Income Tax Preferential Directory" (2017), "Energy Conservation and Water Saving Specialized Equipment Corporate Income Tax Preferential Directory" (2017), and "Safety Production Specialized Equipment Corporate Income Tax Preferential Directory" (2018) [5]. Group 2: Equipment Transfer and Tax Obligations - If a company transfers or leases specialized equipment within five tax years after its acquisition, the tax benefits must cease in the month the equipment is no longer in use, and any previously credited corporate income tax must be repaid [6]. Group 3: Documentation Requirements - Companies must provide specific documentation to claim tax credits, including purchase invoices for specialized equipment, contracts for equipment obtained through financing leases, and proof of actual usage [8].