Waitan Ludi Policy Terminal

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 · 52 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 30,302,773

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 441,275,627

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 17,452,042

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 3,912,730

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 10,049,456

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 17,714,017

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 241,408,434

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 706,838,138

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 1,187,134,626

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 126,662,008

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 4,429,085,052

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 11,030,963

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 95,711,197

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 51,360,022

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 921,908,926

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 246,433,712

Georgia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 2,058,564

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 135,028,698

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 1,604,309

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 78,735,214

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 274,272,678

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 49,645,445

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 6,957,743,526

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 4,289,795,167

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 709,422,049

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 26,914,041,177

Cambodia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 7,691,549

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 86,215,503,584

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 2,985,502

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 1,701,944

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 450,615,066

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 3,193,521,800

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 494,736,533

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 34,416,314,322

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 113,404,617

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 104,262,566

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 26,104,556

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 10,284,898,563

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 10,737,557

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 332,990,922

Romania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 1,283,042

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 25,140,681

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 8,086,605,516

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 9,225,624

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 4,918,425

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 58,185,329

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 8,696,939,601

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 2,000,570

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 163,563,035,501

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 13,041,072,028

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51840 · recorded trade USD 17,226,394,539

Implementing jurisdiction: China · intervention 51840

Assessment states

Trade-based partners recorded

Measures

Tax relief

Central · origin: Chinese firms or production in China · CPC 471; 442 · in force from 2023-01-01 · until 2027-12-31 · Keyword screen (unreviewed)

Implemented by China (national) · affects 51 partners (inferred from trade data, 2022 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, Vietnam, United States …

四、企业享受研发费用加计扣除政策的其他政策口径和管理要求，按照《财政部国家税务总局科技部关于完善研究开发费用税前加计扣除政策的通知》（财税〔2015〕119号）、《财政部税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》（财税〔2018〕64号）等文件相关规定执行。

Supports production in a place, so favours that place by rule.

Same central policy, other provinces

This document · 财政部公告2023年第44号 · 2023-09-12 · answered in 4 provinces held · trace it ↗

Province	First document citing it	Dated	Lag
Shanghai	市经济信息化委关于开展国家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	2024-03-15	185 d
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	223 d
Guangdong	广州市工业和信息化局关于做好2024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	2025-03-26	561 d
Beijing	北京市经济和信息化局关于2026年北京市集成电路和软件企业享受税收优惠政策有关事项的通知	2026-05-08	969 d

Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

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号为进一步鼓励企业研发创新，促进集成电路产业和工业母机产业高质量发展，现就有关企业研发费用税前加计扣除政策公告如下：一、集成电路企业和工业母机企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，在2023年1月1日至2027年12月31日期间，再按照实际发生额的120%在税前扣除；形成无形资产的，在上述期间按照无形资产成本的220%在税前摊销。二、第一条所称集成电路企业是指国家鼓励的集成电路生产、设计、装备、材料、封装、测试企业。具体按以下条件确定：（一）国家鼓励的集成电路生产企业是指符合《财政部税务总局发展改革委工业和信息化部关于促进集成电路产业和软件产业高质量发展企业所得税政策的公告》（财政部税务总局发展改革委工业和信息化部公告2020年第45号）第一条规定的生产企业或项目归属企业，企业清单由国家发展改革委、工业和信息化部会同财政部、税务总局等部门制定。（二）国家鼓励的集成电路设计企业是指符合《财政部税务总局发展改革委工业和信息化部关于促进集成电路产业和软件产业高质量发展企业所得税政策的公告》（财政部税务总局发展改革委工业和信息化部公告2020年第45号）第四条规定的重点集成电路设计企业，企业清单由国家发展改革委、工业和信息化部会同财政部、税务总局等部门制定。（三）国家鼓励的集成电路装备、材料、封装、测试企业是指符合《中华人民共和国工业和信息化部国家发展改革委财政部国家税务总局公告（2021年第9号）》规定条件的企业。如有更新，从其规定。三、第一条所称工业母机企业是指生产销售符合本公告附件《先进工业母机产品基本标准》产品的企业，具体适用条件和企业清单由工业和信息化部会同国家发展改革委、财政部、税务总局等部门制定。四、企业享受研发费用加计扣除政策的其他政策口径和管理要求，按照《财政部国家税务总局科技部关于完善研究开发费用税前加计扣除政策的通知》（财税〔2015〕119号）、《财政部税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》（财税〔2018〕64号）等文件相关规定执行。五、本公告规定的税收优惠政策，采用清单管理的，由国家发展改革委、工业和信息化部于每年3月底前按规定向财政部、税务总局提供上一年度可享受优惠的企业清单；不采取清单管理的，税务机关可按《财政部税务总局发展改革委工业和信息化部关于促进集成电路产业和软件产业高质量发展企业所得税政策的公告》（财政部税务总局发展改革委工业和信息化部公告2020年第45号）规定的核查机制转请发展改革、工业和信息化部门进行核查。特此公告。附件：先进工业母机产品基本标准财政部税务总局国家发展改革委工业和信息化部 2023年9月12日

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先进工业母机产品基本标准 doc

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附件先进工业母机产品基本标准一、金属切削机床定位精度≤10微米/米，并安装数控系统。二、铸造装备 1.真空熔铸装备：坩埚容量≥50千克。 2.感应熔炼电炉：熔化量≥10吨。 3.粘土砂造型线：静压造型生产线造型效率≥100型/小时,砂箱尺寸1200毫米×1000毫米及以上；垂直造型线造型效率≥400型/小时。 4.大型自硬砂成套设备：处理能力≥60吨/小时的连续式混砂机，60吨级及以上振实台、起模机。 5.高压压铸机：合模力≥6000吨。 6.挤压铸造成套设备：锁模力≥1000吨。 7.气力输送铸造废砂再生设备：处理能力30吨/小时以上，旧砂回用率水玻璃砂90%以上、树脂砂94%以上。三、锻压装备 1.数控液压机：公称压力≥1000吨。 2.数控多连杆机械压力机：公称压力≥1000吨，冲压生产线≥2000吨（总吨位）。 3.冷锻机械压力机：公称压力≥630吨。 4.热模锻压力机：公称压力≥2000吨。 5.热等静压装备：有效热区直径≥1000毫米。四、焊接装备 1.数字化弧焊装备：数控系统跟踪补偿精度0.1毫米—0.5毫米、焊接工艺参数波动小于2%—5%。 2.激光、电子束等高能束焊接装备：机电协同控制精度1%、跟踪补偿精度0.1毫米—0.5毫米、焊接工艺参数波动小于2%。 3.惯性、搅拌摩擦焊及电阻焊装备：机电协同控制精度1%、响应速度5毫秒—10毫秒；数控系统跟踪补偿精度0.05毫米—0.1毫米。五、热表处理装备 1.真空热处理装备：装炉量≥1吨。 2.控制气氛热处理装备：装炉量≥1吨。 3.绝缘栅双极型晶体管电源感应热处理装备。 4.连续热处理生产线：生产能力≥1吨/小时。 5.自动电镀设备：行车上自带独立控制箱和主可编程逻辑控制器网络通信，具备四轴运动能力。 6.低压等离子喷涂设备：真空室尺寸≥Ф2000毫米×3000毫米,喷枪使用功率≥80千瓦。 7.溶液等离子喷涂设备：喷枪使用功率≥100千瓦,浆料输送率≥0.5升/分。 8.真空镀膜装备：膜层不均匀性≤±10%，故障诊断节点数≥1000。六、数控装置具备三轴及以上联动控制功能。七、滚动功能部件（丝杠/导轨） P3精度以上。八、电主轴动态回转精度≤10微米。九、数控转台定位精度≤15″。十、位置反馈元件（光栅尺/编码器）直线准确度≤±3微米；旋转准确度≤±2.5″。十一、摆角头定位精度≤15″。十二、动力刀架刀库分度精度≤±6″，换刀时间（T-T）≤2.5秒。十三、真空系统 1.镀膜机：整机漏率达到1.0×10-8帕斯卡·升/秒量级，工作真空度保持时间≥6个月。 2.工业炉：漏率达到1.0×10-7帕斯卡·升/秒量级，工作真空度保持时间≥6个月。

Attachment text is included when measures, dates, citations and tags are extracted.

Ask the evidence.

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

Programme histories

Country-interest evidence · pilot

Measures

Same central policy, other provinces

Full text

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