Three departments carry out the work of formulating the list of industrial original equipment manufacturers that will enjoy the policy of value-added tax additional deduction in 2025.

The Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation issued a notice on the establishment of a list of industrial mainframe enterprises to enjoy the value-added tax additional deduction policy in 2025. Local industrial and information departments will conduct preliminary screening and recommendation of enterprise application information based on enterprise conditions, and submit the list of approved enterprises to the Ministry of Industry and Information Technology by September 15. The Ministry of Industry and Information Technology will organize a third-party organization to conduct eligibility review based on enterprise application information. According to the review opinions of the third-party organization, considering the situation of key enterprises in the industrial mainframe industry chain and their tax compliance records, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation will jointly review and confirm the final list. Enterprises can check whether they have been included in the list from the information reporting system after October 31. After the list is issued, enterprises can make advanced deductions for the qualified but unredeemed additional deductions in the current period. Enterprises included in the 2025 list will enjoy the policy starting from January 1, 2025; enterprises included in the 2024 list but not the 2025 list will stop enjoying the policy from October 31, 2025.