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財政部 稅(shui)務總局公告2023年(nian)第43號(hao)

  現將先進制造業(ye)企(qi)業(ye)增值(zhi)稅(shui)加計抵減政策(ce)公告如下：

  一、自2023年1月1日至2027年12月31日，允許先進制造業(ye)企業(ye)按照當期可抵扣進項(xiang)稅額加計(ji)5%抵減應納增值稅稅額（以(yi)下稱(cheng)加計(ji)抵減政策）。 

  本公(gong)告所稱先進制造(zao)業(ye)企(qi)業(ye)是指高新(xin)技術企(qi)業(ye)（含所屬(shu)的非法人分支機構）中的制造(zao)業(ye)一(yi)般納(na)稅人，高新(xin)技術企(qi)業(ye)是指按(an)照《科技部 財政部(bu) 國家稅(shui)務總局(ju)關于修(xiu)訂印發〈高新技術企業(ye)(ye)認(ren)(ren)定管理辦法(fa)〉的通知》（國科發火〔2016〕32號）規定認(ren)(ren)定的高新技術企業(ye)(ye)。先(xian)進制造業(ye)(ye)企業(ye)(ye)具體(ti)名單，由(you)各(ge)省、自治區、直轄市、計劃(hua)單列市工業(ye)(ye)和信息化部(bu)門會同同級科技、財政、稅(shui)務部(bu)門確定。 

  二、先進制造(zao)業企(qi)業按(an)照當期可抵(di)扣(kou)進項稅額(e)的5%計(ji)提當期加計(ji)抵(di)(di)減額(e)。按(an)照現行規(gui)定不得從銷項(xiang)稅額(e)中(zhong)抵(di)(di)扣的進項(xiang)稅額(e)，不得計(ji)提加計(ji)抵(di)(di)減額(e)；已計(ji)提加計(ji)抵(di)(di)減額(e)的進項(xiang)稅額(e)，按(an)規(gui)定作進項(xiang)稅額(e)轉(zhuan)出(chu)的，應在進項(xiang)稅額(e)轉(zhuan)出(chu)當期，相應調減加計(ji)抵(di)(di)減額(e)。 

  三、先進制(zhi)造(zao)業(ye)企業(ye)按照現行規定計算一般計稅方法下的應納稅額（以(yi)下稱抵減(jian)前的應納稅額）后，區(qu)分以(yi)下情形加計抵減(jian)： 

  1.抵(di)(di)減(jian)(jian)前的(de)應納稅額等于零的(de)，當期可抵(di)(di)減(jian)(jian)加計抵(di)(di)減(jian)(jian)額全(quan)部結轉下期抵(di)(di)減(jian)(jian)； 

  2.抵(di)減(jian)(jian)前的應(ying)(ying)納稅額大(da)于零，且(qie)大(da)于當(dang)(dang)期(qi)(qi)可抵(di)減(jian)(jian)加計抵(di)減(jian)(jian)額的，當(dang)(dang)期(qi)(qi)可抵(di)減(jian)(jian)加計抵(di)減(jian)(jian)額全額從(cong)抵(di)減(jian)(jian)前的應(ying)(ying)納稅額中抵(di)減(jian)(jian)； 

  3.抵(di)(di)(di)(di)(di)(di)減(jian)(jian)前的應納稅額(e)(e)大于零，且小于或等于當期(qi)可抵(di)(di)(di)(di)(di)(di)減(jian)(jian)加計(ji)抵(di)(di)(di)(di)(di)(di)減(jian)(jian)額(e)(e)的，以當期(qi)可抵(di)(di)(di)(di)(di)(di)減(jian)(jian)加計(ji)抵(di)(di)(di)(di)(di)(di)減(jian)(jian)額(e)(e)抵(di)(di)(di)(di)(di)(di)減(jian)(jian)應納稅額(e)(e)至零；未抵(di)(di)(di)(di)(di)(di)減(jian)(jian)完的當期(qi)可抵(di)(di)(di)(di)(di)(di)減(jian)(jian)加計(ji)抵(di)(di)(di)(di)(di)(di)減(jian)(jian)額(e)(e)，結(jie)轉下期(qi)繼續抵(di)(di)(di)(di)(di)(di)減(jian)(jian)。 

  四、先進制造業(ye)企(qi)業(ye)可(ke)計提(ti)(ti)但(dan)未計提(ti)(ti)的加(jia)計抵減(jian)額，可(ke)在確定適用加(jia)計抵減(jian)政策當(dang)期一并計提(ti)(ti)。 

  五(wu)、先進制造(zao)業(ye)企業(ye)出(chu)口貨物勞(lao)務、發生(sheng)跨境(jing)應(ying)(ying)稅行為不適(shi)用加計(ji)抵減(jian)政策，其對應(ying)(ying)的進項(xiang)稅額不得計(ji)提加計(ji)抵減(jian)額。 

  先進制造業(ye)(ye)企業(ye)(ye)兼營出(chu)口貨(huo)物勞務、發生(sheng)跨境應(ying)稅行(xing)為且(qie)無(wu)法劃分不得(de)計提加(jia)計抵減額(e)的進項稅額(e)，按照(zhao)以下公式計算： 

  不得計提(ti)加計抵減(jian)額的進項稅(shui)額＝當期無法劃(hua)分的全(quan)部(bu)進項稅(shui)額×當期出口貨物勞務和發生跨境(jing)應稅行(xing)為的(de)銷(xiao)售額÷當期全部銷(xiao)售額 

  六、先進制造業企業應單獨核算加計(ji)抵減(jian)額(e)的計(ji)提、抵減(jian)、調減(jian)、結余等(deng)變動情況。騙取適用加計(ji)抵減(jian)政策或虛增加計(ji)抵減(jian)額(e)的，按照《中華人民(min)共和國稅(shui)收(shou)征收(shou)管理(li)法》等(deng)有關規定處理(li)。 

  七、先(xian)進制造(zao)業企業同(tong)時符合多(duo)項增(zeng)值稅(shui)加計抵減(jian)政策的，可以擇優選擇適用(yong)，但在同(tong)一期間不得疊(die)加適用(yong)。 

   特此公告(gao)。 

財政部(bu)  稅(shui)務總(zong)局

  2023年9月3日