Core Viewpoint - The new tax policy effective from November 1, 2025, to December 31, 2027, will provide a 50% VAT refund for taxpayers selling electricity products generated from offshore wind power, primarily benefiting offshore wind turbine manufacturers and power generation companies [1] Group 1: Policy Impact - The policy aims to encourage the development of offshore wind projects and optimize marine management [1] - While the policy does not directly mention component suppliers, it may indirectly boost demand in the supply chain due to reduced tax burdens on manufacturers [1] - As a component manufacturer, the company will benefit from orders placed by turbine manufacturers rather than directly from the tax refund [1]