Tax Policy Insights - The article discusses the tax rate differences for crane rental services, highlighting a 13% tax rate versus a 9% tax rate based on whether the rental includes operators and maintenance [5][11]. - It emphasizes that taxpayers renting construction equipment must provide operators and maintenance services, which can influence the choice of rental service based on tax implications [5]. Advanced Manufacturing Tax Policies - Advanced manufacturing enterprises cannot simultaneously enjoy multiple VAT deduction policies; they must choose the most favorable one without overlapping in the same period [14]. - Exported goods and services by advanced manufacturing enterprises do not qualify for VAT deduction policies, and the corresponding input tax cannot be claimed for deductions [15]. - Unclaimed VAT deductions can be accounted for in the current period if the advanced manufacturing enterprise decides to apply the deduction policy [16].