LATEST
外 Waitan Ludi Policy Terminal China industrial-policy monitor · updated 2026-11-10
← Documents · Graph

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
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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · 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 75036 · recorded trade USD 154,136,417

Implementing jurisdiction: China · intervention 75036

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · origin: Chinese firms or production in China · CPC 442 · in force from 2023-01-01 · until 2027-12-31 · Keyword screen (unreviewed)
Implemented by China (national) · affects 35 partners (inferred from trade data, 2022 trade): Japan, Germany, Chinese Taipei, Switzerland, Korea, Rep., Italy …
为促进工业母机产业高质量发展,现将工业母机企业增值税加计抵减政策通知如下:
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

This document · 财税〔2023〕25号 · 2023-07-17 · answered in 4 provinces 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 2024-04-22 280 d
Hebei 关于转发《关于2024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》的通知 2024-08-13 393 d
Beijing 北京市经济和信息化局关于开展2025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的通知 2025-08-20 765 d
Ningxia 宁夏回族自治区工业和信息化厅关于推荐2025年度享受增值税加计抵减政策的工业母机企业名单的函 2025-09-01 777 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

财税[2023]25号 各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,国家税务总局各省、自治区、直辖市、计划单列市税务局: 为促进工业母机产业高质量发展,现将工业母机企业增值税加计抵减政策通知如下: 一、自2023年1月1日至2027年12月31日,对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)的增值税一般纳税人(以下称工业母机企业),允许按当期可抵扣进项税额加计15%抵减企业应纳增值税税额(以下称加计抵减政策)。上述先进工业母机产品是指符合本通知附件《先进工业母机产品基本标准》规定的产品。 二、适用本通知规定加计抵减政策的工业母机企业需同时符合以下条件: (一)申请优惠政策的上一年度,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%; (二)申请优惠政策的上一年度,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%; (三)申请优惠政策的上一年度,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)。 对适用加计抵减政策的工业母机企业采取清单管理,具体适用条件、管理方式和企业清单由工业和信息化部会同财政部、税务总局等部门制定。 三、工业母机企业按照当期可抵扣进项税额的15%计提当期加计抵减额。按照现行规定不得从销项税额中抵扣的进项税额,不得计提加计抵减额;已计提加计抵减额的进项税额,按规定作进项税额转出的,应在进项税额转出当期,相应调减加计抵减额。 四、工业母机企业按照现行规定计算一般计税方法下的应纳税额(以下称抵减前的应纳税额)后,区分以下情形加计抵减:. (一)抵减前的应纳税额等于零的,当期可抵减加计抵减额全部结转下期抵减; (二)抵减前的应纳税额大于零,且大于当期可抵减加计抵减额的,当期可抵减加计抵减额全额从抵减前的应纳税额中抵减; (三)抵减前的应纳税额大于零,且小于或等于当期可抵减加计抵减额的,以当期可抵减加计抵减额抵减应纳税额至零。未抵减完的当期可抵减加计抵减额,结转下期继续抵减。 五、工业母机企业可计提但未计提的加计抵减额,可在确定适用加计抵减政策当期一并计提。 六、工业母机企业出口货物劳务、发生跨境应税行为不适用加计抵减政策,其对应的进项税额不得计提加计抵减额。工业母机企业兼营出口货物劳务、发生跨境应税行为且无法划分不得计提加计抵减额的进项税额,按照以下公式计算: 不得计提加计抵减额的进项税额=当期无法划分的全部进项税额×当期出口货物劳务和发生跨境应税行为的销售额+当期全部销售额 七、工业母机企业应单独核算加计抵减额的计提、抵减、调减、结余等变动情况。骗取适用加计抵减政策或虚增加计抵减额的,按照《中华人民共和国税收征收管理法》等有关规定处理。 八、工业母机企业同时符合多项增值税加计抵减政策规定的,可以择优选择适用,但在同一期间不得叠加适用。 附件:先进工业母机产品基本标准(略) 财政部国家税务总局 2023年7月17日