Four departments issued a notice clarifying the relevant matters related to the establishment of the list of industrial mother machine enterprises that will enjoy the R&D expense super deduction policy in 2025.

The Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance, and the State Administration of Taxation have issued a notice regarding the establishment of the list of industrial mother machine enterprises eligible for the R&D expense additional deduction policy in 2025. It is proposed that industrial mother machine enterprises eligible for the additional deduction policy must meet the following conditions: they must produce and sell advanced industrial mother machine hosts, key functional components, and CNC systems; the proportion of advanced industrial mother machine product research and development personnel with labor contracts or labor dispatch, employment relationships to the total number of average employees in the enterprise must not be less than 15% in 2025; the proportion of research and development expenses to total sales revenue in 2025 must not be less than 5%; the proportion of revenue from the production and sale of advanced industrial mother machine products specified in this notice to total sales revenue in 2025 must not be less than 60%, and the total revenue of the enterprise must not be less than 30 million yuan.