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Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology on Issues concerning Enterprise Income Tax Policies for Integrated Circuit Production Enterprises [Effective]
财政部、税务总局、国家发展改革委、工业和信息化部关于集成电路生产企业有关企业所得税政策问题的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology on Issues concerning Enterprise Income Tax Policies for Integrated Circuit Production Enterprises 

财政部、税务总局、国家发展改革委、工业和信息化部关于集成电路生产企业有关企业所得税政策问题的通知

(No. 27 [2018] of the Ministry of Finance) (财税〔2018〕27号)

The public finance departments (bureaus), state taxation bureaus, local taxation bureaus, development and reform commissions, and competent departments of industry and information technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau, the Development and Reform Commission, and the Industry and Information Technology Committee of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局、发展改革委、工业和信息化主管部门,新疆生产建设兵团财政局、发展改革委、工业和信息化委员会:
For the purpose of supporting the further development of the integrated circuit industry, you are hereby notified of the issues concerning enterprise income tax policies as follows: 为进一步支持集成电路产业发展,现就有关企业所得税政策问题通知如下:
I. A manufacturing enterprise or project of integrated circuits with the line width of less than 130 nanometers and with an operating period of more than ten years, which is invested in and newly formed after January 1, 2018, shall be exempt from enterprise income tax for the first two years, and be subject to enterprise income tax at the reduced rate of half of the statutory rate of 25% from the third year to the fifth year until the expiry of the preferential period.   一、2018年1月1日后投资新设的集成电路线宽小于130纳米,且经营期在10年以上的集成电路生产企业或项目,第一年至第二年免征企业所得税,第三年至第五年按照25%的法定税率减半征收企业所得税,并享受至期满为止。
II. A manufacturing enterprise or project of integrated circuits with the line width of less than 65 nanometers or the investment amount of more than 15 billion yuan and with an operating period of more than ten years, which is invested in and newly formed after January 1, 2018, shall be exempt from enterprise income tax for the first five years, and be subject to enterprise income tax at the reduced rate of half of the statutory rate of 25% from the sixth year to the tenth year until the expiry of the preferential period.   二、2018年1月1日后投资新设的集成电路线宽小于65纳米或投资额超过150亿元,且经营期在15年以上的集成电路生产企业或项目,第一年至第五年免征企业所得税,第六年至第十年按照25%的法定税率减半征收企业所得税,并享受至期满为止。
III. Where an integrated circuit production enterprise enjoys the preferential tax policies as prescribed in Article 1 or 2 of this Notice, the preferential period shall be calculated from the year when the enterprise starts to make a profit; and where an integrated circuit production project enjoys the aforesaid preferences, the preferential period shall be calculated from the tax year in which the first sum of production and operation income of the project is obtained.
......
   三、对于按照集成电路生产企业享受本通知第一条、第二条税收优惠政策的,优惠期自企业获利年度起计算;对于按照集成电路生产项目享受上述优惠的,优惠期自项目取得第一笔生产经营收入所属纳税年度起计算。
......

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