Good domestic integrated circuit, software industry! Lites Electronics was informed that in order to promote the high-quality development of China's integrated circuit industry and software industry, boost and encourage and advocate the global cooperation of the domestic chip industry and software industry, the "Several policies" issued by The State Council recently proposed eight policy supports for fiscal and tax reduction, investment and financing, research and development, etc. Eligible enterprises or projects are exempt from income tax for up to 10 years.

In order to promote the high-quality development of China's integrated circuit industry and software industry, The State Council recently issued Several policies to Promote the high-quality development of Integrated Circuit Industry and Software Industry in the New Era.

In what ways? The "Several Policies" proposed that in order to further optimize the development environment of the integrated circuit industry and the software industry, deepen industrial international cooperation, and improve the industrial innovation ability and development quality, formulate and introduce eight policy measures in finance and taxation, investment and financing, research and development, import and export, talent, intellectual property, market application, and international cooperation. Further innovate the system and mechanism, encourage the development of the integrated circuit industry and software industry, and vigorously cultivate enterprises in the field of integrated circuits and software. Strengthen the construction of integrated circuit and software majors, accelerate the establishment of first-level integrated circuit disciplines, and support the integrated development of industry and education. We will strictly implement the intellectual property protection system, and intensify punishment for violations of intellectual property rights in integrated circuits and software. Promote the development of industrial agglomeration, standardize the industrial market order, and actively carry out international cooperation.
Are there any corporate restrictions? The "Certain Policies" clearly states that all integrated circuit enterprises and software enterprises established in China, regardless of the nature of ownership, can enjoy relevant policies in accordance with regulations, and encourages and advocates global cooperation between the integrated circuit industry and the software industry, and actively creates a market-oriented, law-based and international business environment for various market entities to invest and operate in China.

Ruizheng Microelectronics learned that the main contents of the "Several Policies" on corporate income tax relief include:
(1) The integrated circuit production enterprises or projects encouraged by the State with a width of less than 28 nanometers (inclusive) and an operating period of more than 15 years are exempt from enterprise income tax from the first year to the tenth year.
(2) State encouraged integrated circuit design, equipment, materials, packaging, testing enterprises and software enterprises, from the profit year, the first year to the second year exempt from enterprise income tax, the third year to the fifth year in accordance with the statutory tax rate of 25% enterprise income tax.
(3) Key integrated circuit design enterprises and software enterprises encouraged by the State shall be exempted from enterprise income tax from the first year to the fifth year starting from the year of making profits, and shall be taxed at a reduced tax rate of 10% in successive years.
Attached: The full text of Several Policies to Promote the high-quality Development of Integrated Circuit Industry and Software Industry in the New Era
Several policies to promote the high-quality development of integrated circuit industry and software industry in the new era
The integrated circuit industry and the software industry are the core of the information industry and the key forces leading a new round of scientific and technological revolution and industrial change. Since the issuance of the Notice of The State Council on Printing and Distributing Several Policies to Encourage the Development of the Software Industry and Integrated Circuit Industry (Guofa [2000] No. 18) and the Notice of The State Council on Printing and Distributing Several Policies to Further Encourage the Development of the Software Industry and Integrated Circuit Industry (Guofa [2011] No. 4), China's integrated circuit industry and software industry have developed rapidly. It has strongly supported the national informatization construction and promoted the sustained and healthy development of the national economy and society. In order to further optimize the development environment of the integrated circuit industry and the software industry, deepen international cooperation in the industry, and improve the innovation capability and development quality of the industry, the following policies are formulated.

1. Fiscal and Tax policies
(1) The integrated circuit production enterprises or projects encouraged by the State with a width of less than 28 nanometers (inclusive) and an operating period of more than 15 years shall be exempt from enterprise income tax from the first year to the tenth year. The integrated circuit production enterprises or projects encouraged by the State whose integrated circuit route width is less than 65 nanometers (inclusive) and whose operation period is more than 15 years shall be exempted from enterprise income tax from the first year to the fifth year, and enterprise income tax shall be levied by half at the statutory tax rate of 25% from the sixth year to the tenth year. The integrated circuit production enterprises or projects encouraged by the State whose integrated circuit route width is less than 130 nanometers (inclusive), and whose operation period is more than 10 years, shall be exempted from enterprise income tax in the first year to the second year, and the enterprise income tax shall be halved in the third year to the fifth year according to the statutory tax rate of 25%. Losses incurred in the tax year of an integrated circuit production enterprise with a line width of less than 130 nanometers (inclusive) encouraged by the State are allowed to be carried forward to subsequent years, and the maximum period of summary transfer shall not exceed 10 years.
For enterprises that enjoy preferential tax policies according to integrated circuit production, the preferential period shall be calculated from the profit-making year; For those who enjoy preferential tax policies in accordance with the integrated circuit production project, the preferential period shall be calculated from the tax year in which the project obtains the first production and operation income. The list of integrated circuit production enterprises or projects encouraged by the State shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology jointly with relevant departments.
(2) Integrated circuit design, equipment, materials, packaging, testing enterprises and software enterprises encouraged by the State shall be exempted from enterprise income tax from the first year to the second year, and the enterprise income tax shall be halved from the third year to the fifth year at the statutory tax rate of 25%. The conditions for integrated circuit design, equipment, materials, packaging and testing enterprises encouraged by the State shall be formulated by the Ministry of Industry and Information Technology together with relevant departments.
(3) Key integrated circuit design enterprises and software enterprises encouraged by the State shall be exempted from enterprise income tax from the first to the fifth year of the profit-making year, and shall be taxed at a reduced tax rate of 10% in successive years. The list of key integrated circuit design enterprises and software enterprises encouraged by the State shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology together with relevant departments.
(4) The conditions and scope of preferential income tax policies implemented by the State for integrated circuit enterprises or projects and software enterprises shall be dynamically adjusted according to industrial technological progress. The enterprise income tax of integrated circuit design enterprises and software enterprises in the years before the implementation of this policy shall be implemented in accordance with the preferential policy of "two exemptions and three halves" of enterprise income tax specified in document No. 4 of Guofa [2011].
(5) Continue to implement value-added tax preferential policies for integrated circuit enterprises and software enterprises.
(6) Within a certain period of time, logic circuit and memory manufacturers with integrated circuit width less than 65 nanometers (inclusive), and characteristic process integrated circuit manufacturers with line width less than 0.25 microns (inclusive) (including mask plate, 8-inch and above silicon wafer manufacturers) import productive raw materials and consumables for their own use, Special building materials, supporting systems and spare parts of integrated circuit production equipment for purification rooms are exempt from import duties; Compound integrated circuit manufacturers and advanced packaging and testing enterprises whose integrated circuit width is less than 0.5 microns (inclusive) are exempt from import duties when importing productive raw materials and consumables for their own use. Specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments. The list of enterprises and the list of duty-free commodities shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology jointly with relevant departments.
(7) Within a certain period of time, the key integrated circuit design enterprises and software enterprises encouraged by the State, as well as the integrated circuit production enterprises and advanced packaging and testing enterprises listed in Article (6) of the import of equipment for their own use, and the technology (including software) and accessories and spare parts imported with the equipment in accordance with the contract, except for the commodities listed in the relevant catalogue of imported commodities not exempt from duty, shall be exempted from import duties. Specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.
(8) Within a certain period of time, the import of new equipment for major integrated circuit projects is allowed to pay import value-added tax in installments. Specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.

Investment and financing policies
(9) Strengthen the service and guidance for the construction of major integrated circuit projects, orderly guide and standardize the order of integrated circuit industry development, do a good job in planning and layout, strengthen risk warning, and avoid low-level repetitive construction.
(10) Encourage and support integrated circuit enterprises and software enterprises to strengthen the integration of resources, and the relevant departments of The State Council and local governments shall actively support and guide the reorganization and acquisition of enterprises in accordance with the principles of the market, and shall not set any form of restriction conditions other than laws, regulations and policies.
(11) Make full use of existing national and local government investment funds to support the development of the integrated circuit industry and software industry, encourage private capital to raise funds through multiple channels in accordance with market-oriented principles, set up investment funds, and improve the marketization level of funds.
(12) Encourage local governments to establish loan risk compensation mechanisms to support integrated circuit enterprises and software enterprises to obtain commercial loans through intellectual property pledge financing, equity pledge financing, accounts receivable pledge financing, supply chain finance, technology and intellectual property insurance. Give full play to the role of financing guarantee institutions, and actively provide various forms of financing guarantee services for small and micro enterprises in the field of integrated circuits and software.
(13) Encourage commercial financial institutions to further improve financial services, increase medium - and long-term loan support for the integrated circuit industry and software industry, actively innovate credit products suitable for the development of the integrated circuit industry and software industry, and increase financial support for major projects on the premise of controllable risks and commercial sustainability; Guide insurance funds to carry out equity investment; We will support non-bank financial institutions such as bank wealth management companies, insurance companies and trusts in initiating and establishing specialized asset management products.
(14) Vigorously support qualified integrated circuit enterprises and software enterprises in domestic and foreign listing financing, accelerate the domestic listing review process, and meet the relevant conditions of enterprise accounting standards for research and development expenditures can be capitalized. Encourage and support qualified enterprises to list on the Science and Technology innovation Board and Growth Enterprise Board for financing, and smooth the exit channels for the original shareholders of relevant enterprises. Through different levels of capital markets for integrated circuit enterprises and software enterprises at different stages of development to provide equity financing, equity transfer and other services, expand direct financing channels, increase the proportion of direct financing.
(15) Encourage qualified integrated circuit enterprises and software enterprises to issue corporate bonds, corporate bonds, short-term financing bonds and medium-term notes, expand corporate financing channels, and support enterprises to raise funds from the bond market through medium - and long-term bonds and other means.

Research and development policies
(16) Focus on the research and development of key core technologies of high-end chips, integrated circuit equipment and process technology, integrated circuit key materials, integrated circuit design tools, basic software, industrial software, and application software, and constantly explore the construction of a new system for key core technology research under the conditions of socialist market economy. The Ministry of Science and Technology, the National Development and Reform Commission, the Ministry of Industry and Information Technology and other departments have organized and implemented relevant work, and actively made use of the national key research and development plan and major national science and technology projects to provide support.

(17) Promote the construction of various innovation platforms in the fields of advanced storage, advanced computing, advanced manufacturing, high-end packaging and testing, key equipment and materials, and new generation semiconductor technology in combination with industry characteristics. The Ministry of Science and Technology, the National Development and Reform Commission, the Ministry of Industry and Information Technology and other departments give priority to supporting relevant innovation platforms to implement R&D projects.

(18) Encourage software enterprises to implement national standards for software quality, information security, development management, etc. Strengthen the construction of integrated circuit standardization organizations, improve the standard system, strengthen standard verification, and enhance research and development capabilities. Improve the quality of integrated circuits and software to enhance the competitiveness of the industry.

Iv. Import and Export Policy
(19) Within a certain period of time, the key integrated circuit design enterprises and software enterprises encouraged by the State need to temporarily import self-use equipment (including development and test equipment), software and hardware environment, prototypes and components, components and components, in compliance with the provisions of the temporary entry of goods customs formalities, the import tax shall be implemented in accordance with the current laws and regulations.
(20) For software export contracts signed between software enterprises and foreign enterprises with higher credit rating, financial institutions may provide financing and insurance support in accordance with the principle of independent loan examination and risk control.
(21) Promote the export of integrated circuits, software and information technology services, vigorously develop international service outsourcing business, and support enterprises in establishing overseas marketing networks. The Ministry of Commerce, together with relevant departments, has established a long-term cooperation mechanism with key countries and regions, and taken comprehensive measures to create conditions for enterprises to expand into emerging markets.

5. Talent Policy
(22) Further strengthen the construction of integrated circuit and software majors in colleges and universities, accelerate the establishment of first-level disciplines of integrated circuit, closely adjust the curriculum, teaching plans and teaching methods in a timely manner in line with the needs of industrial development, and strive to cultivate versatile and practical high-level talents. Strengthen the construction of integrated circuit and software professional teachers, teaching laboratories and practical training bases. The Ministry of Education, together with relevant departments, will strengthen supervision and guidance.
(23) Encourage qualified colleges and universities to adopt the method of cooperation with integrated circuit enterprises, and accelerate the construction of demonstration microelectronics colleges. Priority is given to building and cultivating integrated enterprises in the field of integrated circuits. For pilot enterprises that are included in the scope of the construction and cultivation of integrated enterprises with production and education, and whose investment in vocational education meets the requirements, the enterprise can deduct the education fee surcharge and local education surcharge payable in the current year according to the proportion of 30% of the investment amount. Encourage social related industry investment funds to increase investment, support university joint enterprises to carry out the construction of integrated circuit talent training special resources. Support the Demonstration Microelectronics School and the Characteristic Software School to cooperate with internationally renowned universities and multinational companies, introduce foreign teachers and high-quality resources, and jointly train integrated circuit and software talents.
(24) Encourage local governments to recognize and reward high-end talents who have made outstanding contributions in the field of integrated circuits and software, as well as high-level engineers and R & D designers, in accordance with relevant state regulations, and improve the equity incentive mechanism. Through related talent programs, we will increase efforts to introduce top experts and outstanding talents and teams. In industrial clusters or related industrial clusters to explore the introduction of integrated circuit and software talent related policies. Formulate and implement the annual plan for the introduction and training of IC and software talents, promote the construction of national international training bases for IC and software talents, and focus on strengthening the medium - and long-term training of urgently needed professionals.

(25) Strengthen industry self-discipline, guide the rational and orderly flow of integrated circuit and software talents, and avoid vicious competition.

6. Intellectual Property Policy

(26) Enterprises shall be encouraged to register the exclusive right of layout design of integrated circuits and software Copyrights. Support integrated circuit enterprises and software enterprises to apply for intellectual property rights in accordance with the law, and give relevant support to those who meet the relevant provisions. We will vigorously develop intellectual property services related to integrated circuits and software.
(27) Strictly implement the system of intellectual property protection for integrated circuits and software, and intensify punishment for violations of intellectual property rights. Strengthen the protection of the exclusive right of layout design of integrated circuits and software copyright in the network environment, actively develop and apply legitimate software copyright protection technology on the network, and effectively protect the intellectual property rights of integrated circuits and software.
(28) Explore the establishment of a long-term mechanism for software legalization. All computers (including mainframe computers, servers, microcomputers and laptops) sold in China must be pre-installed with genuine software, and computers with non-genuine software pre-installed are prohibited from being sold. We will fully implement the policies and measures for government agencies to use legitimate software, implement centralized government procurement of general software, and strengthen the management of software assets. Promote the institutionalization and standardization of the use of legitimate software in important industries and key areas. Strengthen the publicity, training and supervision of the use of legitimate software, and create a good environment for the use of legitimate software.
7. Market application policy
(29) Through policy guidance, with market application as the traction, increase the promotion of innovative products of integrated circuits and software, and drive the continuous upgrading of technology and industry.
(30) Promote the cluster development of integrated circuit industry and software industry, support the construction of information technology service industry clusters and integrated circuit industry clusters, and support the characteristic and high-end development of software industry parks.
(31) Support backbone enterprises, research institutes, universities and other innovation entities in the field of integrated circuits and software to build various specialized innovation service institutions represented by specialized maker Spaces, optimize the allocation of innovation resources such as technology, equipment, capital, and market, and provide specialized services focusing on integrated circuits and software in accordance with market mechanisms, so as to achieve integrated development of large, small and medium-sized enterprises. We will increase support for specialized service platforms such as specialized maker Spaces, science and technology business incubators, and university science parks serving the integrated circuit and software industries, and improve their specialized service capabilities.
(32) Actively guide the outsourcing of information technology R&D and application business development services. Government departments are encouraged to purchase services that fall within the scope of government responsibilities in the construction of e-government, data center construction and data processing, and are suitable for the provision of market-oriented services, to be undertaken by qualified software and information technology service organizations. We will promptly formulate and improve relevant regulations on security review and confidentiality management. Large and medium-sized enterprises are encouraged to establish specialized software and information technology service enterprises relying on information technology research and development and application business organizations.
(33) Improve the protection system of consumer privacy and trade secrets in the network environment, and promote the network development of software and information technology services. Promote software products and services that meet security requirements in government agencies and institutions at all levels.
(34) To further standardize the market order of the integrated circuit industry and the software industry, strengthen anti-monopoly law enforcement, crack down on various monopolistic behaviors according to law, do a good job in the anti-monopoly review of operators, and maintain fair competition in the integrated circuit industry and the software industry market. We will strengthen law enforcement against unfair competition and crack down on all forms of unfair competition in accordance with the law.
(35) Give full play to the role of industry associations and standardization bodies, speed up the formulation of integrated circuit and software-related standards, and promote integrated circuit quality evaluation and software development cost measurement specifications.

8. International Cooperation Policy
(36) Deepen global cooperation in the integrated circuit industry and the software industry, and actively create a good environment for international enterprises to invest and develop in China. We will encourage domestic universities and research institutes to strengthen cooperation with high-quality overseas universities and research institutions, and encourage international enterprises to establish research and development centers in China. Strengthen the communication between domestic industry associations and international industry organizations, support domestic enterprises to cooperate with international enterprises at home and abroad, and deeply participate in the international market division of labor and cooperation and the formulation of international standards.
(37) Promote the integrated circuit industry and the software industry to "go global". It will facilitate domestic enterprises to build R&D centers overseas, and make better use of international innovation resources to enhance industrial development. The National Development and Reform Commission, the Ministry of Commerce and other relevant departments have improved their services to create a good environment for enterprises to carry out investment and other cooperation.

Ix. Supplementary Provisions
(38) All qualified integrated circuit enterprises established in China (including design, production, packaging, testing, equipment, material enterprises) and software enterprises, regardless of the nature of ownership, can enjoy this policy.
(39) This policy shall be interpreted by the National Development and Reform Commission in conjunction with the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, the Ministry of Commerce, the General Administration of Customs and other departments.
(40) This policy shall be implemented as of the date of issuance. Continue to implement the policies specified in document No. 18 of GuOFa [2000] and Document No. 4 of Guofa [2011]. If relevant policies are inconsistent with this policy, this policy shall prevail.

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