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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)

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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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · 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 74958 · recorded trade USD 2,796,648

Implementing jurisdiction: China · intervention 74958

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.wps 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

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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 wps
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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 1.企业法人营业执照副本、企业取得相关资质及荣誉证书等（包括但不限于高新技术企业、国家级专精特新“小巨人”企业、制造业单项冠军企业等资质证书）。 NÎN‹N3u¥b§NÁT xÑSºNXT Sìb劳务派遣人员代缴社保付款凭证）等证明材料。 3.经具有资质的中介机构签订的2025年度企业财务会计报告（包括会计报表、会计报表附注和财务情况说明书等）以及先进工业母机产品销售收入、研究开发费用等情况说明。先进工业母机产品销售收入如在财务会计报告中不能体现，请企业自行核算并加盖企业公章；研究开发费用按财税〔2015〕119号文及国家税务总局2017年第40号公告要求的口径归集后，在会计报告中单独说明，不能说明的需提供按照上述口径的研究开发费用专项审计报告或税务鉴证报告。 4.企业开发/拥有的与申报产品强相关的十条以内代表性实用新型、发明专利材料。 5.第三方机构提供的可证明所申报产品符合财政部、税务总局、国家发展改革委、工业和信息化部公告2023年第44号附件《先进工业母机产品基本标准》的关键技术参数证明材料（须为第三方提供，企业自证材料无效）。 6.2025年度关于申报产品的10份（以内）订单额度最大的销售合同复印件（须为申报产品本身的销售合同，其他产品无效）。 7.一至两份关于申报产品的具有代表性的用户报告。 8.2025年度未发生重大安全、重大质量事故或严重环境违法行为的承诺书（模板下载见网页左侧“填报资料下载”）。 9.企业申请进入名单前36个月未发生骗取留抵退税、出口退税或虚开增值税专用发票情形，未因偷税被税务机关处罚两次及以上的承诺书。 10.企业拥有与申报产品强相关的工程实验室、重点实验室、工程技术研究中心、博士后工作站、企业技术中心等创新平台建设情况的证明材料，并注明平台名称、主管部委、属于国家级或者省级等。 11.近10年企业承担与申报产品强相关的、具有代表性的十份以内省级以上研发项目（作脱密处理）的证明材料，包括项目名称、项目编号、项目金额、委托单位以及国家级或者省级等。 12.10条以内企业牵头/参与申报产品标准制修订情况清单（模板下载见网页左侧“填报资料下载”）。 13.申报产品获得的奖项证明。 14.机床装备/机械基础装备制造成熟度评价等级证书。 15.当地工信部门、发展改革部门、财政部门、税务部门要求出具的其他材料。 注：所有证明材料复印件均须加盖企业公章，已列入2024年清单的企业，拟继续申请进入2025年清单的，需提供本附件中2、3、6、8、9项；新申请进入2025年清单的企业，本附件1-9项为必选项，其他项目根据实际情况进行填报。 PAGE \* MERGEFORMAT 1
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