Summary
(1) The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration jointly issued a notice (No. 198, 2025) to guide the preparation of a list of enterprises that will enjoy a preferential tax policy for industrial mother machines in 2025. This notice is based on the requirements of the previous notice (No. 25, 2023) issued by the Ministry of Finance and the State Taxation Administration.
(2) According to the notice, the list in question refers to the list of advanced industrial mother machines, key functional components, and CNC systems enterprises that are eligible for the preferential tax policy. To be included on the list, enterprises must submit an application through the online information reporting system (www.gymjtax.com) by August 31, 2025, and provide the necessary supporting documents.
(3) Enterprises that were already included on the 2024 list but wish to continue enjoying the preferential tax policy in 2025 must re-submit the required documents, including proof of their qualifications and products. Local industry and information technology departments (LITDs) will review the applications and recommend eligible enterprises to the Ministry of Industry and Information Technology by September 15, 2025.
(4) The Ministry of Industry and Information Technology will then organize a third-party institution to conduct a qualification review of the eligible enterprises. Based on the review results, the Ministry, in conjunction with the Ministry of Finance and the State Taxation Administration, will conduct a joint review and finalize the list. Eligible enterprises can check if they have been included on the list through the online system from October 31, 2025.
(5) Enterprises that are included on the list will be entitled to enjoy the preferential tax policy from January 1, 2025, while those that were on the 2024 list but are not included on the 2025 list will lose their eligibility from October 31, 2025. If an enterprise undergoes significant changes, such as a name change, merger, or change in main business, it must report the changes to the LITD within 45 days and provide the necessary documentation.
(6) The LITD will then report the changes to the Ministry of Industry and Information Technology within 60 days, which will determine whether the enterprise still meets the eligibility criteria. If an enterprise fails to report changes within the specified timeframe, it will lose its eligibility to enjoy the preferential tax policy.
(7) The LITD will also conduct regular monitoring and supervision of enterprises on the list, and will jointly investigate any enterprises found to have provided false information to obtain tax relief. The Ministry of Industry and Information Technology will work with relevant departments to review and handle cases of enterprises that do not meet the eligibility criteria.
(8) Finally, enterprises are responsible for the accuracy of the information and data they provide, and must sign a commitment statement to this effect. The notice takes effect from the date of issuance, and the Ministry of Industry and Information Technology will work with relevant departments to adjust the eligibility criteria as needed in response to changes in the industry and technology.