Original title: Favorable four ministries to clarify preferential income tax policies for the integrated circuit industry
On December 17, according to the WeChat of the Ministry of Industry and Information TechnologypublicNo. News, Ministry of Finance, State Administration of Taxation, National Development and Reform Commission,industryAnd the Ministry of Information Technology and other four departments announced theindustryAnd high-quality development of the software industryenterpriseIncome taxpolicyannouncement“. The “Announcement” proposes that the integrated circuit production enterprises or projects with a line width of less than 130 nanometers (inclusive) encouraged by the state and an operating period of more than 10 years shall be exempted from the first year to the second yearcorporate income tax, From the third year to the fifth year, the corporate income tax will be levied at a statutory tax rate of 25%.
The “Announcement” proposes that integrated circuit manufacturing enterprises or projects with an integrated circuit line width less than 28 nanometers (inclusive) encouraged by the state and an operating period of more than 15 years shall be exempted from corporate income tax from the first to the tenth year; integration encouraged by the state Integrated circuit production enterprises or projects with circuit widths less than 65 nanometers (inclusive) and operating periods of more than 15 years are exempt from corporate income tax for the first to fifth years, and the statutory tax rate of 25% for the sixth to tenth years Half of the corporate income tax is levied; the integrated circuit production enterprises or projects with an integrated circuit line width less than 130 nanometers (inclusive) encouraged by the state and an operating period of more than 10 years will be exempted from corporate income tax for the first to second year and the third year In the fifth year, the corporate income tax will be levied at a statutory tax rate of 25% and a half.
At the same time, the integrated circuit manufacturing enterprises with a line width less than 130 nanometers (inclusive) encouraged by the state are those that have not been compensated for in the five tax years before the list of integrated circuit manufacturing enterprises encouraged by the state.Loss, It is allowed to carry forward to the following years, and the longest period of summary transfer shall not exceed 10 years.
Focus on encouraging design and software companies
The “Announcement” proposed that the integrated circuit design, equipment, materials, packaging,testEnterprises and software companies are exempt from corporate income tax from the first year to the second year from the profit-making year, and from the third year to the fifth year, the corporate income tax is levied at a statutory tax rate of 25%.
The key integrated circuit design companies and software companies encouraged by the state will be exempted from corporate income tax for the first to fifth years from the profit-making year, and the corporate income tax will be levied at a reduced rate of 10% for subsequent years.
The “Announcement” will be implemented from January 1, 2020.
In August of this year, the State Council issued “Several Policies to Promote the High-quality Development of the Integrated Circuit Industry and Software Industry in the New Era” (“Several Policies” for short). The “Several Policies” proposed that in order to further optimize the integrated circuit industry and softwareIndustrial DevelopmentEnvironment, deepen industry international cooperation, and improveIndustrial innovationCapacity and development quality, formulate and promulgate fiscal and taxation, investment and financing, research and development,import and export, Talent, knowledgeproperty、marketPolicy measures in eight areas, including application and international cooperation.
Hong Kong stocksSemiconductor sectorPull up
When the news was released, the A shares had closed, while the Hong Kong stocks were still trading, and the Hong Kong semiconductor stocks collectively rose.Data show that Hong Kong stocks and semiconductorsProduction equipmentThe sector rose 5.93%. As of the close,Hua Hong SemiconductorShare price 44.50Hong Kong dollar, The increase reached 7.36%.
Yesterday was affected by the high-level personnel shock effectSMIC, The Hong Kong stock market rose in the afternoon.As of the close, thethe companyThe stock price is 20.95 Hong Kong dollars, up 3.17%. It is worth noting that in the A-share market,SMICPulled up in the afternoon, and finally closed at 56.01 yuan, an increase of 1.47%.
Data show that the sales revenue of China’s integrated circuit design industry in the first three quarters of 2020 was 263.42 billion yuan.YoYAn increase of 24.1%; integrated circuit wafersmanufacturingSales revenue was 156.06 billion yuan, a year-on-year increase of 18.2%; integrated circuit packaging and testing industry sales revenue was 171.10 billion yuan, a year-on-year increase of 6.2%.
(Source: Guangzhou Daily)
(Editor in charge: DF524)
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