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三部门关于2023年度享受增值税加计抵减政策的工业母机企业清单制定工作有关事项的通知

Notice from Three Departments on Matters Relating to the Compilation of the List of Machine Tool Manufacturers Eligible for the Value-Added Tax Additional Deduction Policy for the Year 2023
工信部联通装函〔2023〕245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 · 36 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 17,537,095

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 69,006,173

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,484,323

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 15,446,063

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 2,548,015

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 483,745,810

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 74,739,527

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,553,784,971

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 4,360,244

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 89,826,049

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 7,385,664

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 37,282,538

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 36,866,142

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 5,796,329

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,126,771

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 27,312,987

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 8,419,393

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 226,303,086

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 2,505,727,550

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 260,129,779

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,693,906

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,927,790

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 11,959,019

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 10,709,149

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 2,013,534

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 5,633,232

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 2,195,543

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 115,036,635

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 3,221,483

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 2,527,760

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 16,106,927

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 70,596,109

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 1,191,254

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 752,382,640

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51841 · recorded trade USD 154,136,417

Implementing jurisdiction: China · intervention 51841

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · origin: Chinese firms or production in China · CPC 442 · in force from 2023-09-21 · Keyword screen (unreviewed)
Implemented by China (national) · affects 35 partners (inferred from trade data, 2022 trade): Japan, Germany, Chinese Taipei, Switzerland, Korea, Rep., Italy …
工业和信息化部 财政部 国家税务总局关于2023年度享受增值税加计抵减政策的工业母机企业清单制定工作有关事项的通知
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〔2023〕245号 · 2023-09-11 · answered in 1 province held · trace it ↗
ProvinceFirst document citing itDatedLag
Jiangsu 关于集成电路和工业母机企业享受增值税和企业所得税优惠政策有关事项的通知 2024-04-22 224 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 财政部 国家税务总局关于2023年度享受增值税加计抵减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〔2023〕245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、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 税务总局关于工业母机企业增值税加计抵减政策的通知》(财税〔2023〕25号)有关规定,为做好2023年度享受加计抵减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、本通知所称清单是指财税〔2023〕25号文中提及的享受增值税加计抵减政策的先进工业母机主机、关键功能部件、数控系统企业清单。 二、申请列入清单的企业应于2023年10月10日在信息填报系统中提交申请,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)。 三、地方工信部门根据企业条件(见财税〔2023〕25号文第一条、第二条及附件《先进工业母机产品基本标准》),对企业申报信息进行初核推荐后,于10月25日前将初核通过名单报送至工业和信息化部。 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。根据第三方机构复核意见,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、财政部、税务总局进行联审并确认最终清单。 五、企业可于11月20日后,从信息填报系统中查询是否列入清单。清单印发后,企业可在当期一并计提前期可计提但未计提的加计抵减额。 六、清单有效期内,如企业发生更名、分立、合并、重组以及主营业务重大变化等情况,应于完成变更登记之日起45日内向地方工信部门报告,地方工信部门于企业完成变更登记之日起60日内,将核实后的企业重大变化情况表(附件2)和相关材料报送工业和信息化部,工业和信息化部会同相关部门确定发生变更情形后是否继续符合享受优惠政策的企业条件。企业超过本条前述时间报送变更情况说明的,地方工信部门不予受理,该企业自变更登记之日起停止享受2023年度相关政策。 七、地方工信部门会同财政、税务部门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相关部门复核后对确不符合条件的企业,函告财政部、税务总局按相关规定处理。 八、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。 九、本通知自印发之日起实施。工业和信息化部会同相关部门,根据产业发展、技术进步等情况,适时对符合政策的企业条件进行调整。 附件: 1. 享受增值税加计抵减政策的工业母机企业提交证明材料清单 2. 企业重大变化情况表 工业和信息化部 财政部 国家税务总局 2023年9月11日