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工业和信息化部 国家发展改革委 财政部 税务总局关于2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作有关事项的通知

Notice from the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration on Matters Relating to the Compilation of the List of Industrial Machine Tool Enterprises Eligible for the Additional Deduction Policy for Research and Development Expenditure in 2024
工信部联通装函〔2025〕64号
Radar: Machine tools (rank 11 of 16)

Programme histories

Reviewed thematic associations are separate from legal citations and do not confirm payment.

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 32 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 5,269,294

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 74,804,989

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,879,341

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 5,841,076

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 434,440,729

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 73,297,177

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 1,279,658,960

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 1,587,079

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 143,385,878

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,827,326

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 46,800,001

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 35,330,645

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 1,185,066

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 1,607,318

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 12,443,059

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,606,253

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 294,333,895

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 1,843,439,255

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 203,689,734

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 52,731,670

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 4,379,690

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 6,060,979

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 4,550,503

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,475,742

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 114,115,281

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,759,449

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 22,037,758

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 74,145,014

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 602,961,245

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 95,501,438

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2024 trade; broad sector headings; computed, not analyst-reviewed · intervention 51304 · recorded trade USD 2,714,216

Implementing jurisdiction: China · intervention 51304

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · origin: Chinese firms or production in China · CPC 442 · Keyword screen (unreviewed)
Implemented by China (national) · affects 31 partners (inferred from trade data, 2024 trade): Japan, Germany, Chinese Taipei, Switzerland, Italy, Korea, Rep. …
一、适用本通知规定加计扣除政策的工业母机企业需同时符合以下条件：
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

This document · 工信部联通装函〔2025〕64号 · 2025-03-05 · answered in 4 provinces held · trace it ↗
ProvinceFirst document citing itDatedLag
Zhejiang 关于开展宁波市2024年度享受研发费用加计抵扣政策工业母机企业清单申报工作的通知 2025-03-11 6 d
Jiangsu 关于2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作的通知 2025-03-24 19 d
Shanghai 上海市经济和信息化委员会关于开展国家2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作的通知 2025-03-26 21 d
Guangdong 广州市工业和信息化局关于做好2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作的通知 2025-03-26 21 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

工业和信息化部 国家发展改革委 财政部 税务总局关于2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作有关事项的通知 工信部联通装函〔2025〕64号 各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门、发展改革主管部门、财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局： 根据《财政部 税务总局 国家发展改革委 工业和信息化部关于提高集成电路和工业母机企业研发费用加计扣除比例的公告》（财政部 税务总局 国家发展改革委 工业和信息化部公告2023年第44号）有关规定，为做好2024年度享受研发费用加计扣除政策的工业母机企业清单制定工作，现就相关事项通知如下： 一、适用本通知规定加计扣除政策的工业母机企业需同时符合以下条件： （一）生产销售先进工业母机主机、关键功能部件、数控系统（以下称先进工业母机产品，详见财政部、税务总局、国家发展改革委、工业和信息化部公告2023年第44号的附件《先进工业母机产品基本标准》）的工业母机企业； （二）2024年度申请优惠政策的企业具有劳动合同关系或劳务派遣、聘用关系的先进工业母机产品研究开发人员月平均人数占企业月平均职工总数的比例不低于15%； （三）2024年度申请优惠政策的企业研究开发费用总额占企业销售（营业）收入（主营业务收入与其他业务收入之和，下同）总额的比例不低于5%； （四）2024年度申请优惠政策的企业生产销售本通知规定的先进工业母机产品收入占企业销售（营业）收入总额的比例不低于60%，且企业收入总额不低于3000万元（含）。 二、申请列入清单的企业应于2025年3月31日前登录系统，选择“工业母机企业研发费用加计扣除政策申报入口”提交申请，并生成纸质文件加盖企业公章，连同必要佐证材料（电子版、纸质版）报各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门（以下称地方工信部门）。已列入2023年清单的企业，拟继续申请进入2024年清单的，须重新提交《享受研发费用加计扣除政策的工业母机企业提交材料清单》（见附件）中第2、3、6、8项，其余项若有变化请一并提交。 三、地方工信部门根据企业条件（见本通知第一条），登录系统对企业申报信息进行初核，并于4月15日前将初核通过名单报送至工业和信息化部。对于初核不通过企业，在系统内备注不通过理由。 四、工业和信息化部组织第三方机构，根据企业申报信息开展资格复核。根据复核意见，综合考虑工业母机产业链重点领域企业情况，工业和信息化部、国家发展改革委、财政部、税务总局进行联审并确认最终清单。企业可于5月10日后，从信息填报系统中查询是否列入清单。 五、列入清单的企业在下一年度企业所得税预缴申报时，可自行判断是否符合条件，如符合条件，在预缴申报时可先行享受优惠。年度汇算清缴时，如未被列入2025年度清单，按规定补缴税款，依法不加收滞纳金。 六、地方工信部门会同发展改革、财政、税务部门按职责分工对清单内企业加强日常监管。在监管过程中，如发现企业存在以虚假信息获得减免税资格，应及时联合核查，并联合报送工业和信息化部进行复核。工业和信息化部会同国家发展改革委、财政部、税务总局复核，对确不符合条件的企业，取消其享受政策资格，并在三年之内不得申请享受本优惠政策。 七、企业对所提供材料和数据的真实性负责。申报企业应签署承诺书，承诺申报出现失信行为，接受有关部门按照法律法规和国家有关规定处理。 特此通知。 附件： 享受研发费用加计扣除政策的工业母机企业提交材料清单 工业和信息化部 国家发展改革委 财政部 税务总局 2025年3月5日