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Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Adjustments to Value-added tax Policies for Wind Power Generation and Other Fields
[Effective]
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财政部、海关总署、税务总局关于调整风力发电等增值税政策的公告
[现行有效]
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【法宝引证码】
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Issuing authority：
Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Agencies,General Administration of Customs,All Administrations,State Taxation Administration
- Document Number：
Announcement No. 10 [2025] of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration
- Date issued：
10-17-2025
- Effective date:
11-01-2025
- Level of Authority:
Departmental Regulatory Documents
- Area of Law:Taxation,Taxation,Taxation,Energy
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| Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Adjustments to Value-added tax Policies for Wind Power Generation and Other Fields | | 财政部、海关总署、税务总局关于调整风力发电等增值税政策的公告 |
| (Announcement No. 10 [2025] of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration) | | （财政部、海关总署、税务总局公告2025年第10号） |
| The matters concerning value-added tax (VAT) policies for wind power generation and other fields are hereby announced as follows: | | 现就调整风力发电等增值税政策有关事项公告如下： |
| I. From November 1, 2025 to December 31, 2027, taxpayers selling self-produced electricity generated from offshore wind power shall be subject to a 50% VAT refund immediately after payment. | | 一、自2025年11月1日起至2027年12月31日，对纳税人销售自产的利用海上风力生产的电力产品，实行增值税即征即退50%的政策。 |
| II. Nuclear power units that have been formally put into commercial operation before October 31, 2025 shall remain governed by the relevant VAT provisions of the Notice by the Ministry of Finance and State Administration of Taxation of Issues Concerning the Tax Policies for the Nuclear Power Industry (No. 38 [2008], MOF). For nuclear power units approved by the State Council before October 31, 2025 but not formally put into commercial operation, nuclear power generation enterprises producing and selling electricity products shall implement the VAT refund after collection policy within 10 years starting from the month following formal commercial operation, with a refund rate of 50% of the taxes collected. Other VAT provisions shall remain governed by the Notice by the Ministry of Finance and State Administration of Taxation of Issues Concerning the Tax Policies for the Nuclear Power Industry (No. 38 [2008], MOF). For nuclear power units approved after November 1, 2025, the VAT refund policy after collection of VAT shall no longer apply. | | 二、2025年10月31日前已正式商业投产的核电机组，继续按照《财政部 国家税务总局关于核电行业税收政策有关问题的通知》（财税〔2008〕38号）有关增值税规定执行；2025年10月31日前国务院已核准但尚未正式商业投产的核电机组，核力发电企业生产销售电力产品，自正式商业投产次月起10个年度内，实行增值税先征后退政策，退税比例为已入库税款的50%，其他增值税规定继续按照《财政部 国家税务总局关于核电行业税收政策有关问题的通知》（财税〔2008〕38号）执行。2025年11月1日后核准的核电机组，不再实行增值税先征后退政策。 |
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