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外 Waitan Ludi Policy Terminal China industrial-policy monitor · updated 2026-10-25
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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 · 财政部 国家税务总局 · dated 2023-07-17, 1212 days ago

4 / 31
provinces with a held document citing it
1 / 6
of the provinces whose provincial-government documents are listed in full
5
local documents citing it: 5 province
past window
Past the usual window (2023-10-09 to 2024-04-01): three in four restatements we measured came within 259 days.

Found by citation: a local document that names this directive by its number or 《title》. One that restates it without naming it is not counted here. A citation shows the document names the directive, not that it carries all of it out, and a gap is not a finding of non-compliance.

Timeline

day 0day 1212
● large: provincial document · small: city or countyshaded: middle half of measured lags (84–259 days), dashed: mediansolid line: today

By province

The first held document from each province that cites the directive: from the provincial government, its departments, or a city or county. In the 6 provinces marked "full" we hold the provincial government's own document list (省政府 and its General Office), so a gap there is more telling; but a response can come from a department, be published outside that list, or name the directive without its number or title. Elsewhere "none found" may only mean we have not collected the document.

Jiangsu
2024-04-22 · 280 days · province
Hebei
2024-08-13 · 393 days · province
Beijing · full
2025-08-20 · 765 days · province · 2 docs
Ningxia
2025-09-01 · 777 days · province
Anhui · full
none found; provincial list held
Fujian · full
none found; provincial list held
Guangdong · full
none found; provincial list held
Hainan · full
none found; provincial list held
Hunan · full
none found; provincial list held
Chongqing
none found (partial coverage)
Gansu
none found (partial coverage)
Guangxi
none found (partial coverage)
Guizhou
none found (partial coverage)
Heilongjiang
none found (partial coverage)
Henan
none found (partial coverage)
Hubei
none found (partial coverage)
Inner Mongolia
none found (partial coverage)
Jiangxi
none found (partial coverage)
Jilin
none found (partial coverage)
Liaoning
none found (partial coverage)
Qinghai
none found (partial coverage)
Shaanxi
none found (partial coverage)
Shandong
none found (partial coverage)
Shanghai
none found (partial coverage)
Shanxi
none found (partial coverage)
Sichuan
none found (partial coverage)
Tianjin
none found (partial coverage)
Tibet
none found (partial coverage)
Xinjiang
none found (partial coverage)
Yunnan
none found (partial coverage)
Zhejiang
none found (partial coverage)

What the local documents add

Measures the keyword screen finds in the citing documents (unreviewed leads), and how many restrict applicants to locally registered firms.

Tax relief · 5

Every citing document

2024-04-22 +280d 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
province · Tax relief · compare text
2024-08-13 +393d 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
province · Tax relief · compare text
2025-08-20 +765d 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
province · Tax relief · compare text
2025-09-01 +777d 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
province · Tax relief · compare text
2026-09-15 +1156d Beijing 北京市经济和信息化局关于开展2026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 Notice from the Beijing Municipal Bureau of Economy and Information Technology on the Compilation o…
province · Tax relief · compare text