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南京丨先进制造业企业增值税加计抵减政策2026年2月申报提示

  • 2026-02-13 21:09:05
南京丨先进制造业企业增值税加计抵减政策2026年2月申报提示
2025年度先进制造业企业增值税加计抵减政策2026年2月申报提醒
2025年度先进制造业企业增值税加计抵减政策申报的截止时间为2026年4月10日，2026年2月的申报即将开始，请意向申报企业及时关注参与申报。

一、申报时间

2026年2月1日-10日

二、申报网址

http://www.innocom.gov.cn/gqrdw/c101325/202506/80ff79762376474a967593e2f04d84c9.shtml

三、注意事项

请登录系统在线申报，表单中“销售产品信息”需尽量写清楚具体产品名称，“销售额”需以万元为单位。填报完毕保存数据，导出《2025年度先进制造业企业增值税加计抵减政策申报表》，每页加盖公章并经法人代表签字后扫描上传，每页都需上传。上传的申报表不可手工填写，且内容需与系统申报一致。

四、抵减政策

企业在本申报年度中只需一次申报通过，即可享受2025年全年税额抵扣优惠（高新技术企业资格在2025年全年有效的企业，享受政策时间延长至2026年4月30日）。政策享受期间，企业每月可按照当期可抵扣进项税额加计5%抵减应纳增值税税额。
政策具体信息请查阅《工业和信息化部办公厅财政部办公厅国家税务总局办公厅关于2025年度享受增值税加计抵减政策的先进制造业企业名单制定工作有关事项的通知》（工信厅联财函〔2025〕217号）。
根据《财政部 税务总局关于先进制造业企业增值税加计抵减政策的公告》（财政部税务总局公告2023年第43号）“先进制造业企业同时符合多项增值税加计抵减政策的，可以择优选择适用，但在同一期间不得叠加适用”。
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来源：南京市工业和信息化局

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  138. /yingpanguazai/ssd/ssd1/www/b.460.net.cn/vendor/topthink/think-template/src/template/contract/DriverInterface.php ( 0.86 KB )
  139. /yingpanguazai/ssd/ssd1/www/b.460.net.cn/runtime/temp/b35eef690f41e64ad9e1c098cfc7d3bc.php ( 11.98 KB )
  140. /yingpanguazai/ssd/ssd1/www/b.460.net.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000965s ] mysql:host=127.0.0.1;port=3306;dbname=b460;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001679s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000652s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000637s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001243s ]
  6. SELECT * FROM `set` [ RunTime:0.000566s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001393s ]
  8. SELECT * FROM `article` WHERE `id` = 469512 LIMIT 1 [ RunTime:0.000965s ]
  9. UPDATE `article` SET `lasttime` = 1771224165 WHERE `id` = 469512 [ RunTime:0.020636s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.001827s ]
  11. SELECT * FROM `article` WHERE `id` < 469512 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001098s ]
  12. SELECT * FROM `article` WHERE `id` > 469512 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001008s ]
  13. SELECT * FROM `article` WHERE `id` < 469512 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.004258s ]
  14. SELECT * FROM `article` WHERE `id` < 469512 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.003590s ]
  15. SELECT * FROM `article` WHERE `id` < 469512 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001696s ]
0.196717s