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Tax Privileges for Integrated Circuit and Software Companies
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Notice on Preferential IIT Policies for the Great Bay Area
As everyone are aware of, integrated circuit (IC) industry and software industry are the core of information industry and the key force to lead a new round of scientific and technological revolution and industrial transformation. on 4 August 2020, the State Council released the Policies of Promoting High-quality Development of Integrated Circuit Industry and Software Industry in the New Era, effective from July 27, 2020.众所周知，集成电路产业和软件产业是信息产业的核心，是引领新一轮科技革命和产业变革的关键力量。8月4日，国务院印发《新时期促进集成电路产业和软件产业高质量发展若干政策》，自2020年7月27日起实施。The highlights are as follows:主要内容如下：
I. An IC manufacturer or project encouraged by the State to manufacture ICs with a linewidth of less than 28 nanometers (inclusive) and an operation period of more than 15 years are exempted from corporate income tax (CIT) from the first to the tenth year. CIT will be exempted for the first five years and will be reduced by half from the sixth to the tenth year at the statutory rate of 25% for an IC manufacturer or project encouraged by the State to produce ICs with a linewidth of less than 65 nanometers (inclusive) and an operation term of more than 15 years.Where such IC manufacturer is entitled to the preferential tax policies, the period of tax preference shall be calculated from the profit-making year; where such IC production project is entitled to the preferential tax policies, the period of tax preference shall be calculated from the taxable year in which such project obtains the first sum of production and operation income.1.国家鼓励的集成电路线宽小于28纳米（含），且经营期在15年以上的集成电路生产企业或项目，第一年至第十年免征企业所得税。国家鼓励的集成电路线宽小于65纳米（含），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。对于按照集成电路生产企业享受税收优惠政策的，优惠期自获利年度起计算；对于按照集成电路生产项目享受税收优惠政策的，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。II. Enterprises engaged in IC design, equipment, materials, packaging and testing and software enterprises that are encouraged by the State are exempted from corporate income tax in the first and second years from the year when they begin to make profits, and shall pay corporate income tax reduced by half at the statutory tax rate of 25% in the third to fifth years.2. 国家鼓励的集成电路设计、装备、材料、封装、测试企业和软件企业，自获利年度起，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。
III. Key IC design enterprises and software enterprises encouraged by the State are exempted from corporate income tax from the first to the fifth year from the profit-making year and shall be subject to corporate income tax at a reduced tax rate of 10% for subsequent years.3. 国家鼓励的重点集成电路设计企业和软件企业，自获利年度起，第一年至第五年免征企业所得税，接续年度减按10%的税率征收企业所得税。
IV. Preferential VAT policies for IC enterprises and software enterprises shall continue to be implemented.4. 继续实施集成电路企业和软件企业增值税优惠政策。
V. All eligible IC enterprises (including enterprises engaging in design, production, packaging, testing, equipment and materials) and software enterprises established within the territory of China, regardless of the nature of their ownership, are entitled to these Policies.5. 凡在中国境内设立的符合条件的集成电路企业（含设计、生产、封装、测试、装备、材料企业）和软件企业，不分所有制性质，均可享受本政策。