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工业和信息化部 国家发展和改革委员会 财政部 国家税务总局关于开展2023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

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 the Compilation of the List of Machine Tool Manufacturers Eligible for the Additional Deduction Policy for Research and Development Expenditure for the Year 2023
No document number
Radar: Machine tools (rank 11 of 16)

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 · 33 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 8,038,960

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 114,801,005

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 8,494,572

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 1,287,530

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 6,734,712

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 1,302,796

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 424,480,596

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 72,925,494

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 1,544,399,992

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 4,910,149

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 90,685,102

Estonia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 1,928,120

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 6,113,850

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 39,755,403

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 31,686,657

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 1,513,425

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 20,224,168

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 4,910,741

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 338,697,166

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 2,037,779,327

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 273,813,986

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 2,124,275

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 29,485,457

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 12,682,133

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 3,916,241

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 4,968,379

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 75,111,052

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 2,346,282

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 27,030,724

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 43,287,316

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 671,441,126

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 72811 · recorded trade USD 164,533,350

Implementing jurisdiction: China · intervention 72811

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 32 partners (inferred from trade data, 2023 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 · 2024-02-08 · answered in 0 provinces held · trace it ↗
ProvinceFirst document citing itDatedLag
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

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2023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）2023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）2023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）2023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2024年3月31日前登录网站www.gymjtax.com，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（以下称地方工信主管部门）。 三、地方工信主管部门根据企业条件（见本通知第一条），登录网站www.gymjtax.com:8888/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2024年度清单，按规定补缴税款，依法不加收滞纳金。 六、地方工信主管部门会同发展改革、财政、税务部门按职责分工对列入清单的企业加强日常监管。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，三年之内不得申请列入清单享受本优惠政策。 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。 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和改革委员会财政部国家税务总局 2024年2月8日