LATEST

2026-10-20 Guizhou Provincial People's Government Implementation Plan for the High-Quality Development of the Health and Pharmaceutical Industry in Guizhou Province (2026–2030) (Draft for Public Consultation) [Capital grant] └ Biomedicine and health
2026-10-13 Ministry of Commerce and 8 others Accelerating the Promotion of Science and Technology in Commerce └ Science and innovation
2026-10-09 State Council Developing New-Quality Productive Forces └ Science and innovation
2026-10-08 Chongqing Municipal Several Measures for Promoting the High-Quality Development of the Human Resources Services Sector through Artificial Intelligence in Chongqing [Capital grant, Vouchers for firms] └ AI and computing · Consumption and services
2026-10-08 Quanzhou Municipal People's Government Building an Innovation System with Quanzhou Characteristics to Promote High-Quality Development in All Respects [Tax relief] └ Science and innovation
2026-09-29 Ministry of Transport and 2 others Action Plan for the Promotion and Application of New Energy Vessels on Inland Waterways (2026–2030) └ Energy and power · Marine economy
2026-09-29 General Office of the Tianjin Municipal People'… Work Plan for Accelerating Scenario Innovation and Application in Tianjin [Capital grant] └ Science and innovation
2026-09-28 Changsha Municipal People's Government Administrative Measures for Science and Technology Enterprise Incubators in Changsha [Guidance fund / state equity] └ Science and innovation
2026-09-25 General Office of the State Council Developing Sporting Events to Stimulate Consumer Spending └ Consumption and services
2026-09-20 General Office of the Liaoning Provincial Peopl… Liaoning Province “15th Five-Year Plan” for Opening Up [Foreign investment rule] └ Trade and investment
2026-09-18 Ministry of Industry and Information Technology Motor Vehicle Manufacturers and Products’ (Batch 410), ‘Catalogue of Energy-Efficient and New Energy Vehicle Models Eligible for Vehicle and Vessel Tax Relief’ (Batch 89), ‘Catalogue of New Energy Vehicle Models Eligible for Vehicle Purchase Tax Relief’ (Batch 34) └ Autos and NEVs · Taxes and fees
2026-09-18 Beijing Municipal Bureau of Radio and Television Measures for the Support and Management of Key Projects to Promote the High-Quality Development of the “Artificial Intelligence + Audiovisual” Industry in Beijing (2026–2029) [Capital grant] └ AI and computing · Culture and media
2026-09-17 Xiamen Municipal People's Government Implementation Plan for Expanding Capacity and Improving Quality in Xiamen’s Service Sector [Capital grant, Interest subsidy] └ Consumption and services
2026-09-16 Xiamen Municipal People's Government Several Measures for Accelerating the High-Quality Development of the BRICS New Industrial Revolution Partnership Innovation Base in Xiamen [Capital grant] └ Advanced manufacturing · Science and innovation
2026-09-15 General Office of the Haikou Municipal People's… Regulations on the Management of Government-Invested Projects in Haikou [Capital grant, Interest subsidy] └ Construction and infrastructure · Investment and business relief

Analyst view The tree: root, every descendant, China’s stance and the evidence. Graph

Overview / Topics / Industrial machine tools (工业母机)

Industrial machine tools (工业母机)

Machine-tool industry support: R&D super-deduction and VAT credits for listed firms, demand matching.

Summary

Industrial machine tools (工业母机): research super-deductions, demand matching between makers and users.

China's stance

Machine tools are treated as a chokepoint for self-reliance. Tax rules raise the R&D super-deduction for machine-tool and chip firms, and a 2024 campaign matches domestic makers with industrial users to build demand for domestic CNC equipment.

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公告2023年第44号 · 2023-09-12
工业和信息化部办公厅关于印发《“工业母机+”百行万企产需对接活动实施方案》的通知工信厅通装〔2024〕42号 · 2024-07-17

Programme evidence and gaps → All 20 documents → Promulgation graph →

Documents in the tree

2023–2026

Local documents

in 5 provinces

Favouring provisions

0 documents

Cite a root directly

3 at two hops · 0 at three

Local documents in the tree per province (lighter = more): Shanghai 3 · Zhejiang 3 · Jiangsu 2 · Beijing 1 · Guangdong 1

Roots

Central document the tree starts from	Number	Date
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	财政部公告2023年第44号	2023-09-12
工业和信息化部办公厅关于印发《“工业母机+”百行万企产需对接活动实施方案》的通知	工信厅通装〔2024〕42号	2024-07-17

How it spread

CentralProvincialCityCounty

Most cited inside the tree

Document	Level	Cited by
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公告2023年第44号 · 2023-09-12	Central	15
工业和信息化部国家发展改革委财政部税务总局关于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有关… 工信部联通装函〔2025〕64号 · 2025-03-05	Central	6
四部门关于开展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工信部联通装函〔2024〕60号 · 2024-02-08	Central	3
关于做好2024年享受税收优惠政策的集成电路企业或项目、软件企业清单制定工作有关要求的通知发改高技〔2024〕351号 · 2024-03-21	Central	1

Measures and reasons

Measure	Documents
Tax relief	17

Stated rationale	Documents
None screened.

Provisions that favour some firms

No favouring provisions screened.

Latest in the tree

Date	Level	Document	Issuer
2026-05-08	Provincial	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	北京市经济和信息化局 Beijing Municipal Bureau of Economy and Information Technology
2026-03-30	Central	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	工业和信息化部国家发展改革委财政部税… Ministry of Industry and Information Technology; National Development and Reform Commission; Ministry of Finance; State Taxation Administration
2026-03-30	Central	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	工业和信息化部国家发展改革委财政部税… Ministry of Industry and Information Technology; National Development and Reform Commission; Ministry of Finance; State Taxation Administration
2025-03-27	Central	关于做好2025年享受税收优惠政策的集成电路企业或项目、软件企业清单制定工作的通知发改高技〔2025〕385号	国家发展改革委工业和信息化部财政部海… National Development and Reform Commission; Ministry of Industry and Information Technology; Ministry of Finance; General Administration of Customs; State Taxation Administration
2025-03-26	Provincial	上海市经济和信息化委员会关于开展国家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	上海市经信委 Shanghai Municipal Commission of Economy and Information Technology
2025-03-26	Provincial	上海市经济和信息化委员会关于开展国家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	上海市经济信息化委
2025-03-26	City	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	广州市工业和信息化局 Guangzhou Municipal Bureau of Industry and Information Technology
2025-03-24	City	关于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	南京市工业和信息化局 Nanjing Municipal Bureau of Industry and Information Technology
2025-03-13	County	关于开展2025年度宁波市新能源及智能网联汽车关键零部件强链补链产品认定申报的通知	宁波市北仑区经济和信息化局 Ningbo Beilun District Bureau of Economy and Information Technology
2025-03-11	County	关于开展宁波市2024年度享受研发费用加计抵扣政策工业母机企业清单申报工作的通知	宁波市北仑区经济和信息化局 Ningbo Beilun District Bureau of Economy and Information Technology