欢迎扫描下方二维码关注： 财政部 税务总局 关于完善增值税期末留抵退税政策的公告 财政部 税务总局公告2025年第7号 现将完善增值税期末留抵退税政策有关事项公告如下： 一、 自2025年9月增值税纳税申报期起，符合条件的增值税一般纳税人（以下简称纳税人）可以按照以下规定向主管税务机关申请退还期末留抵 税额。 （一）"制造业"、"科学研究和技术服务业"、"软件和信息技术服务业"、"生态保护和环境治理业"（以下简称制造业等4个行业）纳税人，可以按 月向主管税务机关申请退还期末留抵税额。 （二）房地产开发经营业纳税人，与2019年3月31日期末留抵税额相比，申请退税前连续六个月（按季纳税的，连续两个季度，下同）期末新增 加留抵税额均大于零，且第六个月（按季纳税的，第二季度，下同）期末新增加留抵税额不低于50万元的，可以向主管税务机关申请退还第六 个月期末新增加留抵税额的60%。 （三）除制造业等4个行业和房地产开发经营业纳税人以外的其他纳税人，申请退税前连续六个月期末留抵税额均大于零，且第六个月期末留抵 税额与申请退税前一税款所属期上一年度12月31日期末留抵税额相比新增加留抵税额不低于50万元的，可以向主管税务 ...

房地产开发经营业纳税人，与2019年3月31日期末留抵税额相比，申请退税前连续六个月期末新增加留 抵税额均大于零，且第六个月期末新增加留抵税额不低于50万元(人民币，下同)的，可以申请退还第六 个月期末新增加留抵税额的60%。 中新社北京8月22日电 (记者赵建华)中国财政部、国家税务总局22日公布公告，完善增值税期末留抵退 税政策。2025年9月增值税纳税申报期起，符合条件的增值税一般纳税人可以按照相关规定向主管税务 机关申请退还期末留抵税额。 其中，制造业、科学研究和技术服务业、软件和信息技术服务业、生态保护和环境治理业等4个行业的 纳税人，可以按月申请退还期末留抵税额。 除制造业等4个行业和房地产开发经营业纳税人以外的其他纳税人，申请退税前连续六个月期末留抵税 额均大于零，且第六个月期末留抵税额与申请退税前一税款所属期上一年度12月31日期末留抵税额相比 新增加留抵税额不低于50万元的，可以申请按比例退还新增加留抵税额。新增加留抵税额不超过1亿元 的部分(含1亿元)，退税比例为60%；超过1亿元的部分，退税比例为30%。 （文章来源：中国新闻网） 留抵退税是指当增值税的进项税额大于销项税额时，财税部门将 ...

Core Viewpoint - The article emphasizes the importance of government policies aimed at fostering the development of specialized, refined, distinctive, and innovative enterprises through various tax incentives and support measures. Group 1: VAT Refund Policies - Eligible manufacturing and related industries can apply for a refund of incremental VAT credits starting from April 2022, with medium-sized enterprises eligible from May 2022 and large enterprises from June 2022 [1][2] - Eligible wholesale and retail industries can apply for a refund of incremental VAT credits starting from July 2022 [2] Group 2: VAT Deduction Policies - Advanced manufacturing enterprises can deduct an additional 5% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [7] - Integrated circuit enterprises can deduct an additional 15% of their deductible input VAT from their payable VAT during the same period [8] - Industrial mother machine enterprises can also deduct an additional 15% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [9] Group 3: R&D Expense Deduction Policies - Enterprises conducting R&D can deduct 100% of their actual R&D expenses from taxable income starting January 1, 2023, with a 200% deduction for expenses that form intangible assets [13] - Integrated circuit and industrial mother machine enterprises can deduct 120% of their actual R&D expenses from taxable income from January 1, 2023, to December 31, 2027, with a 220% deduction for expenses that form intangible assets [14] Group 4: Equipment Deduction Policy - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and instruments valued at no more than 5 million yuan in the current period, without annual depreciation [18] Group 5: High-tech Enterprise Tax Incentives - High-tech enterprises that are prioritized for support by the state will be taxed at a reduced corporate income tax rate of 15% [21]