Four departments have issued a notice clarifying relevant matters regarding the compilation of the list of industrial mother machine enterprises eligible for the additional deduction policy for research and development expenses 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 mainframe enterprises that will enjoy the R&D expense super deduction policy in 2025. The notice stipulates that industrial mainframe enterprises eligible for the super deduction policy must meet the following conditions: they must produce and sell advanced industrial mainframes, key functional components, and numerical control systems; the proportion of advanced industrial mainframe product research and development personnel with labor contracts, labor dispatch, or employment relationships in the enterprise in 2025 must not be less than 15% of the total average number of employees per month; the proportion of research and development expenses in 2025 to the total sales revenue of the enterprise must not be less than 5%; the proportion of income from the production and sale of the advanced industrial mainframe products specified in this notice in 2025 to the total sales revenue of the enterprise must not be less than 60%, and the total income of the enterprise must not be less than 30 million yuan.