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| Notice by the State Council of Issuing the Several Policies for Promoting the High-Quality Development of the Integrated Circuit Industry and the Software Industry in the New Era | | 國務院關于印發新時期促進集成電路產業和軟件產業高質量發展若幹政策的通知 |
| (No. 8 [2020] of the State Council) | | （國發〔2020〕8號） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; and all ministries and commissions of the State Council and all institutions directly under the State Council: | | 各省、自治區、直轄市人民政府，國務院各部委、各直屬機構： |
| The Several Policies for Promoting the High-Quality Development of the Integrated Circuit Industry and the Software Industry in the New Era is hereby issued for your diligent implementation. | | 現將《新時期促進集成電路產業和軟件產業高質量發展的若幹政策》印發給你們，請認真貫徹落實。 |
| State Council | | 國務院 |
| July 27, 2020 | | 2020年7月27日 |
| Several Policies for Promoting the High-Quality Development of the Integrated Circuit Industry and the Software Industry in the New Era | | 新時期促進集成電路產業和軟件產業高質量發展的若幹政策 |
| The integrated circuit (“IC”) industry and the software industry are the core of the information industry and the key force leading a new round of technological revolution and industrial transformation. Since the issuance of the Notice by the State Council of Issuing the Several Policies on Encouraging the Development of the Software Industry and the Integrated Circuit Industry (No. 18 [2000], State Council) and the Notice by the State Council of Issuing the Several Policies on Further Encouraging the Development of the Software Industry and the Integrated Circuit Industry (No. 4 [2011], State Council), China's IC industry and software industry have developed rapidly, have significantly contributed to the national informatization construction, and have promoted the sustainable and sound development of the national economy and society. For the purposes of further optimizing the development environment of the IC industry and the software industry, deepening international industrial cooperation, and enhancing the innovation capability and development quality in both industries, the following policies are hereby developed. | | 集成電路產業和軟件產業是信息產業的核心，是引領新一輪科技革命和產業變革的關鍵力量。《國務院關于印發鼓勵軟件產業和集成電路產業發展若幹政策的通知》（國發〔2000〕18號）、《國務院關于印發進一步鼓勵軟件產業和集成電路產業發展若幹政策的通知》（國發〔2011〕4號）印發以來，我國集成電路產業和軟件產業快速發展，有力支撐了國家信息化建設，促進了國民經濟和社會持續健康發展。為進一步優化集成電路產業和軟件產業發展環境，深化產業國際合作，提升產業創新能力和發展質量，制定以下政策。 |
| I. Fiscal policies | | 一、財稅政策 |
| 1. IC manufacturers or manufacturing projects with IC line width of 28 nanometers or less as encouraged by the state and having been operated for more than 15 years shall be exempted from enterprise income tax from the first to the tenth year. IC manufacturers or manufacturing projects with IC line width of 65 nanometers or less as encouraged by the state and having been operated for more than 15 years shall be exempted from enterprise income tax from the first to the fifth year, and pay enterprise income tax at half the statutory rate of 25% from the sixth to the tenth year. IC manufacturers or manufacturing projects with IC line width of 130 nanometers or less as encouraged by the state and having been operated for more than 10 years shall be exempted from enterprise income tax from the first to the second year, and pay enterprise income tax at half the statutory rate of 25% from the third to the fifth year. The losses in a tax year suffered by an IC manufacturer with a line width 130 nanometers or less as encouraged by the state shall be allowed to be carried forward to subsequent years, and the total period of carrying forward shall not exceed 10 years at a maximum. | | （一）國家鼓勵的集成電路線寬小于28納米（含），且經營期在15年以上的集成電路生產企業或項目，第一年至第十年免征企業所得稅。國家鼓勵的集成電路線寬小于65納米（含），且經營期在15年以上的集成電路生產企業或項目，第一年至第五年免征企業所得稅，第六年至第十年按照25%的法定稅率減半征收企業所得稅。國家鼓勵的集成電路線寬小于130納米（含），且經營期在10年以上的集成電路生產企業或項目，第一年至第二年免征企業所得稅，第三年至第五年按照25%的法定稅率減半征收企業所得稅。國家鼓勵的線寬小于130納米（含）的集成電路生產企業納稅年度發生的虧損，准予向以後年度結轉，總結轉年限最長不得超過10年。 |
| For those who enjoy preferential tax policies as IC manufacturers, the preferential period shall be calculated from the first profit-making year; and for those who enjoy preferential tax policies as IC manufacturing projects, the preferential period shall be calculated from the tax year when the first revenue arises from production or business operation. The list of IC manufacturers or projects encouraged by the state shall be developed by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with other relevant ministries and commissions. | | 對于按照集成電路生產企業享受稅收優惠政策的，優惠期自獲利年度起計算；對于按照集成電路生產項目享受稅收優惠政策的，優惠期自項目取得第一筆生產經營收入所屬納稅年度起計算。國家鼓勵的集成電路生產企業或項目清單由國家發展改革委、工業和信息化部會同相關部門制定。 |
| 2. IC design, equipment, materials, packaging, testing and software enterprises encouraged by the state shall, from the profit-making year, be exempted from enterprise income tax from the first to the second year, and pay enterprise income tax at half the statutory rate of 25% from the third to the fifth year. The conditions for IC design, equipment, materials, packaging and testing enterprises encouraged by the state shall be developed by the Ministry of Industry and Information Technology in conjunction with other relevant ministries and commissions. | | （二）國家鼓勵的集成電路設計、裝備、材料、封裝、測試企業和軟件企業，自獲利年度起，第一年至第二年免征企業所得稅，第三年至第五年按照25%的法定稅率減半征收企業所得稅。國家鼓勵的集成電路設計、裝備、材料、封裝、測試企業條件由工業和信息化部會同相關部門制定。 |
| 3. Key IC design enterprises and software enterprises encouraged by the state shall, from the profit-making year, be exempted from enterprise income tax from the first to the fifth year, and pay enterprise income tax at the reduced tax rate of 10% for consecutive years. The list of key IC design enterprises and software enterprises encouraged by the state shall be developed by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with other relevant ministries and commissions. | | （三）國家鼓勵的重點集成電路設計企業和軟件企業，自獲利年度起，第一年至第五年免征企業所得稅，接續年度減按10%的稅率征收企業所得稅。國家鼓勵的重點集成電路設計企業和軟件企業清單由國家發展改革委、工業和信息化部會同相關部門制定。 |
| 4. The conditions and scope of preferential income tax policies implemented by the state for IC enterprises or projects and software enterprises shall be dynamically updated according to the progress of industrial technology. The enterprise income tax of IC design enterprises and software enterprises in the years before these Policies come into force shall be paid according to the preferential policy of “two-year exemption and three-year half payment” for enterprise income tax as specified in Document No. 4 [2011] of the State Council. | | （四）國家對集成電路企業或項目、軟件企業實施的所得稅優惠政策條件和範圍，根據產業技術進步情況進行動態調整。集成電路設計企業、軟件企業在本政策實施以前年度的企業所得稅，按照國發〔2011〕4號文件明確的企業所得稅“兩免三減半”優惠政策執行。 |
| 5. The preferential value-added tax policies for IC enterprises and software enterprises shall be continue to be implemented. | | （五）繼續實施集成電路企業和軟件企業增值稅優惠政策。 |
| 6. Within a certain period of time, manufacturers of logic circuits and memorizers with IC line width of 65 nanometers or less, and IC manufacturers with peculiar technology and line width of 0.25 microns or less (including manufacturers of masks and silicon wafers of 8 inches and above) that import self-use production raw materials, consumables, special building materials for clean rooms, and spare parts of supporting systems and IC production equipment shall be exempted from import tariffs; and compound IC manufacturers with IC line width of 0.5 microns or less and advanced packaging and testing enterprises that import self-use productive raw materials and consumables shall be exempted from import tariffs. The specific policies shall be developed by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant ministries and commissions. The list of enterprises and the list of duty-free commodities shall be respectively developed by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with other relevant ministries and commissions. | | （六）在一定時期內，集成電路線寬小于65納米（含）的邏輯電路、存儲器生產企業，以及線寬小于0.25微米（含）的特色工藝集成電路生產企業（含掩模版、8英寸及以上矽片生產企業）進口自用生產性原材料、消耗品，淨化室專用建築材料、配套系統和集成電路生產設備零配件，免征進口關稅；集成電路線寬小于0.5微米（含）的化合物集成電路生產企業和先進封裝測試企業進口自用生產性原材料、消耗品，免征進口關稅。具體政策由財政部會同海關總署等有關部門制定。企業清單、免稅商品清單分別由國家發展改革委、工業和信息化部會同相關部門制定。 |
| 7. Within a certain period of time, key IC design enterprises and software enterprises encouraged by the state, as well as IC manufacturers and advanced packaging and testing enterprises as specified in Article 6 that import self-use equipment, as well as the technologies (including software), supporting parts and spare parts imported with the self-use equipment according to the contracts, excluding imported goods not exempted from tax, shall be exempted from import tariffs. The specific policies shall be developed by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant ministries and commissions. | | （七）在一定時期內，國家鼓勵的重點集成電路設計企業和軟件企業，以及第（六）條中的集成電路生產企業和先進封裝測試企業進口自用設備，及按照合同隨設備進口的技術（含軟件）及配套件、備件，除相關不予免稅的進口商品目錄所列商品外，免征進口關稅。具體政策由財政部會同海關總署等有關部門制定。 |
| 8. Within a certain period of time, importers of new equipment for major IC projects shall be allowed to pay import value-added tax in installments. The specific policies shall be developed by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant ministries and commissions. | | （八）在一定時期內，對集成電路重大項目進口新設備，准予分期繳納進口環節增值稅。具體政策由財政部會同海關總署等有關部門制定。 |
| II. Investment and financing policies | | 二、投融資政策 |
| 9. Service and guidance for the construction of major IC projects shall be strengthened, the development order of the IC industry shall be guided and regulated in an orderly manner, planning and layout shall be effectively made, risk warnings shall be strengthened, and low-level redundant construction shall be avoided. | | （九）加強對集成電路重大項目建設的服務和指導，有序引導和規範集成電路產業發展秩序，做好規劃布局，強化風險提示，避免低水平重複建設。 |
| ．．．．．． | | ．．．．．． |
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