Group 1 - The article discusses the definition and scope of specialized equipment, which refers to equipment purchased and used by enterprises that meet specific criteria outlined in government notifications [2] - Specialized equipment can undergo digital and intelligent transformation, which involves using information and digital technologies to improve the equipment's performance and operational efficiency [3] - The transformation process includes data collection, transmission, storage, analysis, intelligent control, and digital security measures to enhance the equipment's capabilities [5] Group 2 - The article addresses common questions regarding the investment in digital and intelligent transformation of specialized equipment, clarifying what constitutes eligible expenses [6] - It explains that enterprises must use the transformed specialized equipment themselves to enjoy tax benefits, and if they transfer or lease the equipment within five years, they must stop enjoying the benefits and repay any tax credits [6] - The article also states that investments made using government funding for the transformation cannot be used to offset the enterprise's taxable income for the year [6]

Core Viewpoint - The article discusses the tax incentives for enterprises that invest in the digital and intelligent transformation of specialized equipment, emphasizing the importance of these upgrades for enhancing operational efficiency and data security [3][4]. Group 1: Digital and Intelligent Transformation - The article highlights the use of data analysis techniques for deep analysis of specialized equipment, enabling fault diagnosis, predictive maintenance, and operational optimization [3]. - Automation and intelligent technologies are utilized to upgrade monitoring, alarm systems, dynamic parameter adjustment, and feedback control for specialized equipment [3]. Group 2: Tax Incentives and Regulations - Enterprises can enjoy tax benefits for expenditures that form fixed asset value during the digital and intelligent transformation of specialized equipment, excluding VAT refunds and costs related to transportation, installation, and debugging [3]. - The taxable income for corporate income tax is defined as the annual taxable income multiplied by the applicable tax rate, after deducting any reductions or exemptions as per tax laws and policies [3]. - Enterprises must use the transformed specialized equipment themselves to qualify for tax incentives, and if they transfer or lease the equipment within five tax years, they must stop enjoying the benefits and repay any previously exempted corporate income tax [3]. - Financing lease agreements that result in ownership transfer of specialized equipment to the lessee allow the lessee to enjoy the same tax benefits, but if ownership does not transfer, the lessee must cease benefits and repay any exempted taxes [3].