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]