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共育机器人产业创新生态税惠支持政策持续加力_我的网站

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The 38th Hundred Flowers Awards ceremony is held in Beijing on August 10, 2026. Photo: VCGWhen the 38th Hundred Flowers Awards, one of China's three major film awards, concluded in Beijing on Tuesday, AI emerged as one of the event's new participants, alongside the stars on the red carpet and filmmakers receiving honors.
For the first time in the 64-year history of the awards, this year's edition introduced an AI-generated content (AIGC) recommendation unit, giving AI-generated films a new pathway into a major film award platform.
The move reflects a broader shift in the relationship between technology and cinema.
Rather than replacing filmmakers, AI is increasingly seen as a creative tool that lowers production barriers, expands visual possibilities and allows more people to turn ideas into films, Zhang Peng, an associate professor at Nanjing Normal University, told the Global Times.
The AIGC recommendation unit, launched on June 30, attracted 2,038 entries from around the world in just over a month. After evaluation, six productions received the "Hundred Flowers AIGC Recommendation Honor," covering categories including animation, visual effects, technology, creativity, directing and short films.
For many young filmmakers, AI has opened a new path into the industry. Multiple award-winning creators said at a seminar on the sidelines of the Hundred Flowers Awards that AI tools such as Jimeng and the Seedance model helped them with visual development, shot design, dubbing and maintaining emotional continuity.
Zhang Bohang, a representative of the team behind Yi Meng (A Dream), which won the award for Best Animated Work, said at the seminar that animation had long been a dream for the team, but high production costs had previously made it difficult to bring that dream to life. "The emergence of AI has given us a way to make our dreams come true," he said.
Lu Qiwei, a representative of the creative team behind Yecha Crossing the River, which won the Best Creative Work award, said at the seminar that Seedance allows creators to input characters, scenes, visual styles and directorial ideas, then select and organize the generated material themselves.
However, filmmakers at the event also emphasized that AI does not replace human creativity. Director Liu Shuheng, whose work Out of Control received recognition, said AI had lowered the threshold for creating visual images while raising the expectations for creators' decisions.
"AI makes it easier to create a picture, but it also makes people think more about why they choose to shoot it this way," Liu said at the seminar.
The shift is not limited to AI-powered filmmaking. The awards are also expanding recognition for emerging forms of storytelling.
The 38th Hundred Flowers Awards also introduced a new short-drama recognition section, marking the first time the awards had recognized short dramas. It marked the first time the awards had included short dramas in their recognition system, organizers said.
AI also featured prominently in the event's audience experience. Global Times reporters observed interactive installations that allowed audiences and celebrities to generate personalized digital keepsake photos, while AI was also used during the red-carpet livestream to provide real-time commentary, answer viewer questions and enhance visual backgrounds.
The Hundred Flowers Awards' embrace of AIGC comes as major Chinese film festivals increasingly explore AI's role in cinema.
Since its launch in 2024, the Beijing International Film Festival's AIGC Film Section has been the first dedicated section at a major film festival worldwide to focus on AI-powered image-making. Meanwhile, the Shanghai International Film Festival this year has launched a new "AI Studio" section, aiming to create the first experimental platform dedicated to exploring AI-assisted collaboration in film production.
From competition entries to audience experiences, these developments suggest that AI is no longer just a behind-the-scenes production tool, said Zhang.
"AI is gradually moving beyond being a filmmaking tool and becoming part of the broader film festival ecosystem," Zhang noted.
"From AI-generated films to short dramas, the move also shows how China's mainstream film platforms are embracing emerging formats and recognizing new forms of storytelling."
。第二届世界人形机器人运动会举办期间，记者走访多家参展参赛企业观察到，从灵动精准的仿人五指灵巧手到绿茵场上带球射门的人形机器人，技术突破、新品迭出的背后，全方位、精细化的税惠政策与服务支持正助力构建起更健康的产业运营生态。 “今年运动会期间，我们K1、T2机器人也参与足球比赛运动项目。截至2025年底，公司已完成千余台人形机器人交付，覆盖20多个国家的高校与科研机构，全球化占比超40%。”北京加速进化科技有限公司（简称“加速进化”）财务负责人尹凤娇介绍，加速进化是2023年成立于海淀区的国家高新技术企业，虽起步较晚，却已切实享受小微企业“六税两费”减半征收、研发费用加计扣除、高新技术企业所得税优惠及货物出口免抵退税等多重红利。在尹凤娇看来，机器人行业研发周期长、资金需求大，每一项核心算法的优化、每一个关键零部件的国产化替代，都依赖“真金白银”的长期支撑。

B | 税收优惠政策有效降低了税负成本、减轻了资金压力。规范的税务数据是资本运作的硬性条件，注重税务合规不仅提升了企业信用与市场竞争力，更为未来融资、股权改制等扫清了障碍。同时，真实可靠的财税数据也可有效帮助管理层看清真实盈利水平，为定价、投资、扩张提供可靠依据，避免失真数据带来决策失误。机器人产业涵盖核心零部件、整机制造、系统集成、软件开发及场景应用服务等多个环节，专精特新和高新技术企业占比较高。这类技术密集型企业的显著特点是研发项目多、周期长，前期利润偏低甚至亏损，同时还涉及技术转让、股权激励、软件销售、出口外销等多元业务，涉税场景较传统制造业更为复杂。 “针对机器人企业，我们重点落实了研发费用100%加计扣除、高新技术企业15%所得税税率优惠、软件产品增值税即征即退等税费政策，确保企业应享尽享。”北京市石景山区税务局苹果园税务所副所长冯晴晴介绍。北京因时机器人科技有限公司首席市场官房海南介绍，作为高新技术企业，公司享受研发费用加计扣除政策，企业所得税的税率从25%降低至15%。

C | 政策支持下，公司也正把更多资源投向技术攻关和产品研发。 “针对辖区具身智能企业，我们分三阶段开展全周期精准涉税辅导。”北京市海淀区税务局东升税务所副所长龚飘霖介绍，除了在初创期引导企业筑牢合规基础，在项目立项阶段，结合机器人研发行业特点，税务部门就围绕研发费用分摊、设备折旧、委托研发等关键环节开展专项辅导，做实研发费用加计扣除、即征即退等政策落地；指导企业建立研发项目辅助账，明确政策适用口径，防范政策理解偏差引发的涉税风险，让政策红利真正转化为技术突破的燃料。此外，为机器人企业资本化与全球化阶段做好“护航”，税务部门还组建专项团队提供“一对一”个性化辅导，提前梳理涉税要点、提示潜在涉税风险；针对企业出海布局需求，在税收居民身份证明开具、税收协定待遇适用、对外付汇代扣代缴等环节做好辅导，助力企业防范跨境税务风险。国家税务总局数据显示，上半年，现行支持科技创新主要政策和制造业发展的政策减税降费及退税高达1.91万亿元。从风险关口前移、厘清研发与生产费用边界，到收入确认等环节的提前预警，税务部门正以精细化服务帮助企业防范涉税风险。冯晴晴表示，下阶段，税务部门将持续深化大数据精准推送，围绕企业不同成长阶段，定向匹配税费政策，常态化开展走访调研，及时收集响应企业在技术转化、出口退税、股权激励等方面涉税诉求。（记者韦夏怡）。

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