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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2025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

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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 · 36 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 5,005,794

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 94,684,283

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 6,464,445

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 2,134,804

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 334,097,159

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 65,698,900

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,209,658,402

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 3,365,354

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 74,143,698

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 3,642,386

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 37,400,567

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 23,974,761

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,937,104

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,618,397

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 14,845,404

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 4,088,482

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 153,028,026

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 2,263,312,984

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 182,204,942

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 3,390,790

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,737,005

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 10,374,346

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 8,976,885

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,944,903

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 11,116,173

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 1,570,690

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 2,903,526

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 174,467,381

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 2,211,765

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 9,845,957

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 52,788,269

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 3,214,228

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 513,263,812

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 68,117,869

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2025 trade; broad sector headings; computed, not analyst-reviewed · intervention 74957 · recorded trade USD 2,796,648

Implementing jurisdiction: China · intervention 74957

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 35 partners (inferred from trade data, 2025 trade): Japan, Germany, Chinese Taipei, Switzerland, Korea, Rep., Singapore …
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 · 2026-03-30 · 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2025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）申请优惠政策的企业2025年度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）申请优惠政策的企业2025年度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）申请优惠政策的企业2025年度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2026年3月31日前登录系统（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、计划单列市及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2024年度清单的企业，拟继续申请进入2025年度清单的，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、9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（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。对于初核不通过的企业，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及有无涉税违规违法行为，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2026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；不符合条件的，不得在预缴阶段享受优惠。年度汇算清缴时，如未被列入2026年度清单，按规定补缴税款，依法不加收滞纳金。 六、地方工业和信息化主管部门会同发展改革、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申请列入清单的，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，对不符合条件的企业，取消其享受政策资格，依法追缴相关税款和滞纳金，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。申报企业应当签署承诺书，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证明材料清单.docx 工业和信息化部国家发展改革委 财政部税务总局 2026年3月30日 链接：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