The five departments have clarified the relevant requirements for the formulation of the list of integrated circuit enterprises or projects and software enterprises that enjoy preferential tax policies in 2024

National Development and Reform Commission and other departments

Notice on the relevant requirements for the formulation of the list of integrated circuit enterprises or projects and software enterprises enjoying preferential tax policies in 2024

Development and Reform High Technology [2024] No. 351

To all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Development and Reform Commission of the Xinjiang Production and Construction Corps, the competent departments of industry and information technology, the departments (bureaus) of finance, the Guangdong Branch of the General Administration of Customs, the customs directly under the General Administration of Customs, and the taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan of the State Administration of Taxation:

　　In order to promote the sustainable and healthy development of the integrated circuit industry and software industry in mainland China, in accordance with the Notice of the State Council on Printing and Distributing Several Policies for Promoting the High-quality Development of the Integrated Circuit Industry and the Software Industry in the New Era (hereinafter referred to as the "Several Policies") and the relevant provisions of supporting policies, as well as the Announcement 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 Increasing the Proportion of R&D Expenses for Integrated Circuit and Industrial Machine Tool Enterprises (hereinafter referred to as the "Announcement") According to the relevant provisions, after research, the formulation of the list of integrated circuit enterprises or projects and software enterprises enjoying preferential tax policies in 2024 (hereinafter referred to as the "list") will basically continue to follow the procedures for formulating the list in 2023, the conditions and project standards for enterprises enjoying preferential tax policies. The relevant matters are hereby notified as follows:

　　1. The list referred to in this notice refers to the list of integrated circuit manufacturers or projects with a line width of less than 28 nm (inclusive), a line width of less than 65 nm (inclusive) and a line width of less than 130 nm (inclusive) encouraged by the state mentioned in Article (1) of the Several Policies; The Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Administration of Taxation on the Administrative Measures for Import Tax Policies to Support the Development of the Integrated Circuit Industry and the Software Industry (Cai Guan Shui [2021] No. 5) mentioned in the notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Administration of Taxation on the Administrative Measures for Import Tax Policies to Support the Development of the Integrated Circuit Industry and the Software Industry (Cai Guan Shui [2021] No. 5) List of memory manufacturers, characteristic process integrated circuit manufacturers with a line width of less than 0.25 microns (inclusive), compound integrated circuit manufacturers and advanced packaging and testing enterprises with an integrated circuit line width of less than 0.5 microns (inclusive), key raw materials and spare parts (targets, photoresists, masks, packaging substrates, polishing pads, polishing slurries, silicon monocrystalline and silicon wafers of 8 inches and above, silicon wafers of 8 inches and above) in the integrated circuit industry; The list of state-encouraged integrated circuit production enterprises or project ownership enterprises and state-encouraged integrated circuit design enterprises mentioned by the state.

　　2. Enterprises that have been included in the list in 2023 need to re-declare in 2024 if they need to enjoy the preferential tax policies for the new year (except for the import VAT installment policy). Enterprises applying for inclusion in the list should submit applications in the information filling system (https://yyglxxbs.ndrc.gov.cn/xxbs-front/) from March 25 to April 16, 2024, and generate paper documents stamped with the official seal of the enterprise, together with the necessary supporting materials (electronic and paper versions) to the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan. The Development and Reform Commission of the Xinjiang Production and Construction Corps or the competent department of industry and information technology (the receiving unit shall be determined by the local development and Reform Commission). The audited accounting report of the business must be submitted together with the application.

　　3. The local development and reform and industry and information technology departments shall submit the information declared by the enterprise to the National Development and Reform Commission and the Ministry of Industry and Information Technology after the preliminary verification and approval of the information declared by the enterprise in accordance with the conditions of the enterprise and the project standards (attached). Articles (1), (3), (6) and (7) of the "Several Policies", as well as the list of key raw materials and spare parts manufacturers of the integrated circuit industry mentioned in Cai Guan Shui [2021] No. 4, shall be jointly reviewed and confirmed by the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation and jointly issued. The major integrated circuit projects mentioned in Article (8) of the "Several Policies" shall be notified to the Ministry of Finance by the National Development and Reform Commission and the Ministry of Industry and Information Technology after forming a list, and the Ministry of Finance, together with the General Administration of Customs and the State Administration of Taxation, shall finalize the determination. The list of state-encouraged integrated circuit production enterprises or project ownership enterprises and state-encouraged integrated circuit design enterprises mentioned in the announcement shall be jointly reviewed and confirmed by the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance and the State Administration of Taxation and jointly issued.

　　4. Enterprises included in the list can judge whether they meet the conditions when filing for enterprise income tax prepayment in the next year. If the conditions are met, you can enjoy the preferential treatment in advance when you declare the prepayment, and if you are not included in the list of the next year when the annual final settlement is settled, you will pay the tax according to the regulations, and no late fee will be charged according to the law. Those who apply for the preferential tax policies mentioned in Articles (1), (3), (6) and (7) of the Several Policies, the preferential tariff policies mentioned in Cai Guan Shui [2021] No. 4, and the additional deduction policy for R&D expenses mentioned in the Announcement can check whether they are included in the list from the information filling system before the end of the final settlement. If the enterprise enjoys the preferential policies in Article (8) of the "Several Policies", the relevant enterprise shall be notified by the customs directly under the place where the enterprise is located.

　　5. Enterprises or projects that have enjoyed the preferential tax policies mentioned in Articles (1), (3), (6) and (7) of the "Several Policies", the preferential tariff policies mentioned in Cai Guan Shui [2021] No. 4, and the enterprises or projects that have been renamed, divided, merged, The reorganization and major changes in the main business shall be reported to the local development and reform and industry and information technology departments in a timely manner, and within 60 days from the date of completion of the change registration, the major changes of the enterprise and relevant materials shall be submitted to the National Development and Reform Commission and the Ministry of Industry and Information Technology (subject to the date of receipt of the documents reported by the provincial departments). The National Development and Reform Commission and the Ministry of Industry and Information Technology, in conjunction with relevant departments, shall determine whether they continue to meet the conditions or project standards for enterprises enjoying preferential policies after the change.

　　6. Local development and reform and industry and information technology departments, in conjunction with the departments of finance, customs, and taxation, shall strengthen routine supervision of the enterprises on the list. In the process of supervision, if it is found that the enterprise has obtained the qualification for tax reduction and exemption by falsely reporting information, it should be jointly verified in a timely manner and jointly reported to the National Development and Reform Commission and the Ministry of Industry and Information Technology for review. The National Development and Reform Commission and the Ministry of Industry and Information Technology, together with relevant departments, will notify the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation for handling in accordance with relevant regulations for enterprises or projects that do not meet the conditions and standards for enjoying preferential policies.

　　7. The enterprise is responsible for the authenticity of the materials and data provided. The reporting enterprise shall sign a letter of commitment, promising that if there is untrustworthy conduct, it will be handled by the relevant departments in accordance with laws, regulations, and relevant state provisions, and information related to illegal acts shall be recorded in the enterprise's credit record, included in the national credit information sharing platform, and publicized on the "Credit China" website.

　　8. This notice shall be implemented from the date of issuance and shall be applicable to enterprises enjoying the preferential enterprise income tax policies for 2023 and the import tax policies stipulated in Cai Guan Shui [2021] No. 4, as well as the additional deduction policy for R&D expenses mentioned in the Announcement. The National Development and Reform Commission and the Ministry of Industry and Information Technology, in conjunction with relevant departments, shall adjust the conditions or project standards of enterprises that meet the preferential policies in a timely manner according to the situation of industrial development and technological progress.

　　Attachments: (omitted)

　　1. Enterprise conditions and project standards that enjoy preferential tax policies

　　2. Key integrated circuit design fields and key software fields

　　3. A detailed list of materials submitted by integrated circuit enterprises, projects and software enterprises enjoying preferential tax policies

　　4. Table of major changes in the enterprise

National Development and Reform Commission

Ministry of Industry and Information Technology

treasury

Customs

General Administration of Taxation

March 21, 2024

Source: State Administration of Taxation