Dalian ensures that advanced manufacturing "list" enterprises enjoy new policy of adding and deducting
2023-11-15 13:36

"Different from the 'Additional Deduction Statement Management' of the production and life service industry, the advanced manufacturing industry adopts the 'List Management', and the confirmation of the list requires the cooperation of industry and information technology, science and technology, finance and taxation. Moreover, enterprises enjoying the policy also need to meet the conditions of high-tech enterprises." Recently, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Policy of Adding and Deducting Value-added Tax for Advanced Manufacturing Enterprises", stipulating that "from January 1, 2023 to December 31, 2027, advanced manufacturing enterprises are allowed to deduct 5% of the current deductible input tax to offset the payable value-added tax" (hereinafter referred to as the new policy of adding and deducting). As the competent tax authorities of many key large manufacturing enterprises in the city, the head of the Tax Administration Section of the Third Taxation Branch of the Municipal Taxation Bureau said".


Iceberg Cold and Hot Technology Co., Ltd. (hereinafter referred to as Iceberg Cold and Hot Technology Co., Ltd.), which is listed in the List, is a high-end equipment standardization manufacturing demonstration enterprise, cold and hot service standardization demonstration enterprise, national science and technology innovation demonstration enterprise and intelligent manufacturing demonstration base in Liaoning Province. It provides innovative cold and hot products, engineering and whole life cycle services in the fields of industrial refrigeration and heating, commercial refrigeration and refrigeration, air conditioning and environment, engineering and service, and new energy. After the introduction of the new policy of adding and deducting, in order to ensure that enterprises that meet the policy conditions, such as cold and hot icebergs, can enjoy it in a timely and effective manner, the Third Taxation Branch of the Municipal Taxation Bureau immediately asked the relevant departments about the formulation of the list to ensure the accuracy of the policy enjoyment objects. At the same time, the content of the New Deal is discussed to form a mind map of preferential policies to ensure the accurate implementation of policies.


October is the first month for advanced manufacturing enterprises to enjoy the policy. According to the data, during the levy period in October, four advanced manufacturing enterprises under the jurisdiction of the Third Taxation Branch of the Municipal Taxation Bureau, including Iceberg Cold and Hot, accrued a total of 38.9021 million yuan of VAT plus deduction, and enjoyed a total of 6.6856 million yuan of VAT reduction and exemption.