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【深圳】关于2025年度享受研发费用加计扣除政策的工业母机企业清单制定工作有关事项的通知

  • 2026-04-10 16:38:47
【深圳】关于2025年度享受研发费用加计扣除政策的工业母机企业清单制定工作有关事项的通知

🔥深圳工业母机企业速看！

研发加计扣除重磅申报开启！

最高220% 税前扣除

清单制管理，真金白银减负！

研发费用加计扣除比例再提升

主机、关键功能部件、数控系统企业全覆盖

人员、研发、营收、收入占比四项硬指标

营收≥3000万即可申报

政策红利直达，减税力度拉满！

符合条件即可纳入国家清单

2026年预缴即可先行享受优惠！

申报截止 4.15

具体指南往下看！

NO.1
政策核心红利
列入2025年度工业母机企业清单，可享受：
1. 研发费用未形成无形资产：按实际发生额220%税前扣除（加计扣除120%）
2. 形成无形资产：按成本220%税前摊销；
3. 2026 年预缴可先行享受，汇算清缴按清单确认，未列入按规定补缴不加收滞纳金。
NO.2
申报条件（须同时满足）
1. 产品范围：生产销售先进工业母机主机、关键功能部件、数控系统，符合 2023年第44号公告《先进工业母机产品基本标准》；
2. 研发人员占比：2025 年度先进工业母机研发人员月均人数占企业月均职工总数≥15%（含劳动合同、劳务派遣、聘用人员）；
3. 研发费用占比：2025 年度研发费用总额占营业总收入≥5%；
4.营收与主业占比：先进工业母机产品收入占营业总收入≥60%，且企业收入总额≥3000 万元（含）。

NO.3
申报时间
截至2026年4月15日

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  1. CONNECT:[ UseTime:0.001016s ] mysql:host=127.0.0.1;port=3306;dbname=c460;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001564s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000767s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000706s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001346s ]
  6. SELECT * FROM `set` [ RunTime:0.000632s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001456s ]
  8. SELECT * FROM `article` WHERE `id` = 546507 LIMIT 1 [ RunTime:0.001301s ]
  9. UPDATE `article` SET `lasttime` = 1775831257 WHERE `id` = 546507 [ RunTime:0.026072s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000721s ]
  11. SELECT * FROM `article` WHERE `id` < 546507 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001106s ]
  12. SELECT * FROM `article` WHERE `id` > 546507 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000962s ]
  13. SELECT * FROM `article` WHERE `id` < 546507 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001630s ]
  14. SELECT * FROM `article` WHERE `id` < 546507 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001811s ]
  15. SELECT * FROM `article` WHERE `id` < 546507 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002975s ]
0.235740s