先进制造业企业增值税加计抵减政策负面清单

Group 1 - Enterprises engaged in export goods and services, or cross-border taxable activities are not applicable for the additional deduction policy, and the corresponding input tax cannot be claimed for additional deduction [2] - Enterprises that have committed fraud to obtain tax refunds or have been penalized for tax evasion twice or more within 36 months prior to applying for the advanced manufacturing enterprise list are not eligible for inclusion [3] - Sales revenue from production processing entrusted to external parties is not included in the manufacturing product sales revenue [4] Group 2 - Enterprises that qualify as high-tech enterprises but do not meet the conditions for R&D expenditure, R&D personnel, or the proportion of high-tech products in the previous year are not eligible for the advanced manufacturing enterprise list [5] - Input tax obtained from taxable transactions between the head office and branches, or companies under the same control cannot be claimed for additional deduction [6] - When enterprises sell raw materials or semi-finished products to another company for processing and then repurchase them, they can only claim additional deduction for the input tax on the processing fee portion [7] Group 3 - During the process of enjoying the policy, if tax authorities find that an enterprise does not meet the conditions for high-tech enterprises, has obtained tax reduction or exemption qualifications through false information, or has maliciously planned to improperly declare for tax benefits, they should notify the taxpayer to stop enjoying the policy from the month they no longer meet the conditions, recover the tax reduction or exemption already enjoyed, and handle it according to the relevant provisions of tax collection and management law [8]