Three Departments Launch the Formulation of the List of Industrial Machine Tool Enterprises Eligible for the 2025 VAT Super-Deduction Policy for R&D Expenses

Three departments, including the Ministry of Industry and Information Technology (MIIT), have released the Circular on the Formulation of the List of Industrial Machine Tool Enterprises Eligible for the 2025 Value-Added Tax Super-Deduction Policy for R&D Expenses (the "Circular"), effective from the date of release.

According to the Measures, enterprises applying for inclusion in the list shall submit applications through the information reporting system by August 31, 2025, and submit a hard copy of the generated application, affixed with the enterprise seal to the industry and information technology authorities at the provincial level and those of cities specifically designated in the state plan, or to the Xinjiang Production and Construction Corps. Enterprises already included in the 2024 list and seeking inclusion in the 2025 list must resubmit Items 2, 3, 6, and 8 specified in the List of Supporting Materials to be Submitted by Industrial Machine Tool Enterprises for Eligibility for the Value-Added Tax Super-Deduction Policy. Enterprises can check whether they are included in the list through the information reporting system after October 31, 2025. They may accrue, in the current period, any amount available for super-deduction but not yet accrued in previous periods. Enterprises included in the 2025 list shall benefit from the policy starting from January 1, 2025; enterprises included in the 2024 list but not in the 2025 list shall cease to benefit from the policy as of October 31, 2025.



(Source: https://www.miit.gov.cn/zwgk/zcwj/wjfb/tz/art/2025/art_94982b35da074a9abdfee7daae6a979c.html)

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