中英对照2020国务院关于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的通知.docx

NoticebytheStateCouncilofIssuingtheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEraJuly 27, 202()2020年7月27日DocumentNumber：No.82020oftheStateCouncilAreaofLaw:IntegratedCircuitLayoutDesign1.evelofAuthority：RegulatoryDocumentsoftheStateCouncilIssuingAuthority：StateCouncilDateIssued：07-27-2020EffectiveDate:07-27-2020Status：EffectiveNoticebytheStateCouncilofIssuingtheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEra(No.82020oftheStateCouncil)Thepeople'sgovernmentsofallprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernment;andallministriesandcommissionsoftheStaleCouncilandallinstitutionsdirectlyundertheStateCouncil:TheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitindustryandtheSoftwareIndUSIryintheNewEraisherebyissuedforyourdiligentimplementation.StateCouncil国务院关于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的通知(国发(2020)8号)各省、自治区、直辖市人民政府，国务院各部委、各直属机构：现将新时期促进集成电路产业和软件产业高质量发展的若干政策印发给你们，请认真贯彻落实。国务院SeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEraTheintegratedcircuit(tiC,)industryandthesoftwareindustryarethecoreoftheinformationindustryandthekeyforceleadinganewroundoftechnologicalrevolutionandindustrialtransformation.SincetheissuanceoftheNoticebytheStateCounciloflssuingtheSeveralPoliciesonEncouragingtheDevelopmentoftheSoftwareIndustryandtheIntegratedCircuitIndustr)/(No.182(X)0,StateCouncil)andtheNoticebytheStateCouncilofIssuingtheSeveralPoliciesonFurtherEncouragingtheDevelopmentoftheSoftwareIndustryandtheIntegratedCircuitIndustry(No.42011,StateCouncil),China'sICindustryandsoftwareindustryhavedevelopedrapidly,havesignificantlycontributedtothenationalinformatizationconstruction,andhavepromotedthesustainableandsounddevelopmentofthenationaleconomyandsociety.ForthepurposesoffurtheroptimizingthedevelopmentenvironmentoftheICindustryandthesoftwareindustry,deepeninginternationalindustrialcooperation,andenhancingtheinnovationcapabilityanddevelopmentqualityinbothindustries,thefollowingpoliciesareherebydeveloped.I.Fiscalpolicies1. ICmanufacturersormanufacturingprojectswithIClinewidthof28nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan15yearsshallbeexemptedfromenterpriseincometaxfromthefirsttothetenthyear.ICmanufacturersormanufacturingprojectswithIClinewidthof新时期促进集成电路产业和软件产业高质量发展的若干政策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。国务院关于印发鼓励软件产业和集成电路产业发展若干政策的通知（国发（2000）18号）、国务院关于印发进步鼓励软件产业和集成电路产业发展若干政策的通知（国发（2011）4号）印发以来，我国集成电路产业和软件产业快速发展，有力支撑了国家信息化建设，促进了国民经济和社会持续健康发展。为进一步优化集成电路产业和软件产业发展环境，深化产业国际合作，提升产业创新能力和发展质量，制定以下政策。一、财税政策（一）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。国家鼓励的集成电 路线宽小于130纳米（含），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。 国家鼓励的线宽小于130纳米（含）的集成电路生产企业 纳税年度发生的亏损，准予向以后年度结转，总结转年限 最长不得超过10年。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。国家鼓励的集成电路生产企业或项目清 单由国家发展改革委、工业和信息化部会同相关部门制 定。（二）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65nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan15yearsshallbeexemptedfromenteriseincometaxfromthefirsttothefifthyear,andpayenterpriseincometaxathalfthestatutoryrateof25%fromthesixthtothetenthyear.ICmanufacturersormanufacturingprojectswithIClinewidthof13()nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan1()yearsshallbeexemptedfromenterpriseincometaxfromthefirsttothesecondyear,andpayenterpriseincometaxathalfthestatutoryrateof25%fromthethirdtothefifthyear.ThelossesinataxyearsufferedbyanICmanufacturerwithalinewidth130nanometersorlessasencouragedbythestateshallbeallowedtobecarriedforwardtosubsequentyears,andthetotalperiodofcarryingforwardshallnotexceed10yearsatamaximum.ForthosewhoenjoypreferentialtaxpoliciesasICmanufacturers,thepreferentialperiodshallbecalculatedfromthefirstprofit-makingyear;andforthosewhoenjoypreferentialtaxpoliciesasICmanufacturingprojects,thepreferentialperiodshallbecalculatedfromthetaxyearwhenthefirstrevenuearisesfromproductionorbusinessoperation.ThelistofICmanufacturersorprojectsencouragedbythestateshallbedevelopedbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.2. ICdesign,equipment,materials,packaging,testingandsoftwareenterprisesencouragedbythestateshall,fromtheprofit-makingyear,beexemptedfromenterpriseincometax企业所得税。国家鼓励的集成电路设计、装备、材料、封装、测试企业条件由工业和信息化部会同相关部门制定。fromthefirsttothesecondyear,andpayenterpriseincometaxathalfthestatutoryrateof25%fromthethirdtothefifthyear.TheconditionsforICdesign,equipment,materials,packagingandtestingenterprisesencouragedbythestateshallbedevelopedbytheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.()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。国家鼓励的重点集成电路 设计企业和软件企业清单由国家发展改革委、工业和信息 化部会同相关部门制定。3. KeyICdesignenterprisesandsoftwareenterprisesencouragedbythestateshall,fromtheprofit-makingyear,beexemptedfromenterpriseincometaxfromthefirsttothefifthyear,andpayenterpriseincometaxatthereducedtaxrateof10%forconsecutiveyears.ThelistofkeyICdesignenterprisesandsoftwareenterprisesencouragedbythestaleshallbedevelopedbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.(四)国家对集成电路企业或项目、软件企业实施的所得 税优惠政策条件和范围，根据产业技术进步情况进行动态 调整。集成电路设计企业、软件企业在本政策实施以前年 度的企业所得税，按照国发(2011) 4号文件明确的企业所 得税“两免三减半”优惠政策执行。(五)继续实施集成电路企业和软件企业增值税优惠政策。4. TheconditionsandscopeofpreferentialincometaxpoliciesimplementedbythestateforICenterprisesorprojectsandsoftwareenterprisesshallbedynamicallyupdatedaccordingtotheprogressofindustrialtechnology.TheenterpriseincometaxofICdesignenterprisesandsoftwareenterprisesintheyearsbeforethesePoliciescomeintoforceshallbepaidaccordingtothepreferentialpolicyoftttwo-yearexemptionandthree-yearhalfpayment,forenterpriseincometaxasspecifiedinDocumentNo.42011oftheSlateCouncil.5. Thepreferentialvalue-addedtaxpoliciesforICenterprisesandsoftwareenterprisesshallbecontinuetobeimplemented.6. Withinacertainperiodoftime,manufacturersoflogiccircuitsandmemorizerswithIClinewidthof65nanometersorless,andICmanufacturerswithpeculiartechnologyandlinewidthof0.25micronsorless(includingmanufacturersofmasksandsiliconwafersof8inchesandabove)thatimportself-useproductionrawmaterials,consumables,specialbuildingmaterialsforcleanrooms,andsparepartsofsupportingsystemsandICproductionequipmentshallbeexemptedfromimporttariffs;andcompoundICmanufacturerswithIClinewidthof0.5micronsorlessandadvancedpackagingandtestingenterprisesthatimportself-useproductiverawmaterialsandconsumablesshallbeexemptedfromimporttariffs.ThespecificpoliciesshallbedevelopedbytheMinistr),ofFinanceinconjunctionwiththeGeneralAdministrationofCustomsandotherrelevantministriesandcommissions.Thelistofenterprisesandthelistofduty-freecommoditiesshallberespectivelydevelopedbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.7. Withinacertainperiodoftime,keyICdesignenterprisesandsoftwareenterprisesencouragedbythestate,aswellasICmanufacturersandadvancedpackagingandtestingenterprisesasspecifiedinArticle6thatimportself-useequipment,aswellasthetechnologies(includingsoftware),supportingpartsandsparepartsimportedwiththeself-useequipmentaccordingtothecontracts,excludingimportedgoodsnotexemptedfromtax,shallbeexemptedfromimporttariffs.ThespecificpoliciesshallbedevelopedbytheMinistryofFinancein（六）在一定时期内，集成电路线宽小于65纳米（含）的逻辑电路、存储器生产企业，以及线宽小于025微米（含）的特色工艺集成电路生产企业（含掩模版、8英寸及以上硅片生产企业）进口自用生产性原材料、消耗品，净化室专用建筑材料、配套系统和集成电路生产设备零配件，免征进口关税；集成电路线宽小于05微米（含）的化合物集成电路生产企业和先进封装测试企业进口自用生产性原材料、消耗品，免征进口关税。具体政策由财政部会同海关总署等有关部门制定。企业清单、免税商品清单分别由国家发展改革委、工业和信息化部会同相关部门制定。（七）在一定时期内，国家鼓励的重点集成电路设计企业和软件企业，以及第（六）条中的集成电路生产企业和先进封装测试企业进口自用设备，及按照合同随设备进口的技术（含软件）及配套件、备件，除相关不予免税的进口商品目录所列商品外，免征进口关税。具体政策由财政部会同海关总署等有关部门制定。conjunctionwiththeGeneralAdministrationofCustomsandotherrelevantministriesandcommissions.8. Withinacertainperiodoftime,importersofnewequipmentformajorICprojectsshallbeallowedtopayimportvalue-addedtaxininstallments.ThespecificpoliciesshallbedevelopedbytheMinistryofFinanceinconjunctionwiththeGeneralAdministrationofCustomsandotherrelevantministriesandcommissions.II.Investmentandfinancingpolicies9. ServiceandguidancefortheconstructionofmajorICprojectsshallbestrengthened,thedevelopmentorderoftheICindustryshallbeguidedandregulatedinanorderlymanner,planningandlayoutshallbeeffectivelymade,riskwarningsshallbestrengthened,andlow-levelredundantconstructionshallbeavoided.10. ICenterprisesandsoftwareenterprisesshallbeencouragedtostrengthenandbesupportedinstrengtheningtheintegrationofresources,mergerandacquisitionofenterprisesshallbeconductedunderthemarket-orientedprinciple,andtherelevantministriesandcommissionsoftheStateCouncilandthelocalgovernmentsshallactivelyoffersupportandguidance,withoutsettinganyrestrictioninvariousformsotherthanlaws,regulationsandpolicies.11. ExistingnationalandlocalgovernmentinvestmentfundsshallbefullyutilizedtosupportthedevelopmentoftheICindustryandthesoftwareindustry,andprivateinvestorsshall（八）在一定时期内，对集成电路重大项目进口新设备，准予分期缴纳进口环节增值税。具体政策由财政部会同海关总署等有关部门制定.二、投融资政策（九）加强对集成电路重大项目建设的服务和指导，有序引导和规范集成电路产业发展秩序，做好规划布局，强化风险提示，避免低水平重复建设。（十）鼓励和支持集成电路企业、软件企业加强资源整合，对企业按照市场化原则进行的重组并购，国务院有关部门和地方政府要积极支持引导，不得设置法律法规政策以外的各种形式的限制条件。（十一）充分利用国家和地方现有的政府投资基金支持集成电路产业和软件产业发展，鼓励社会资本按照市场化原12. beencouragedtoraisefundsthroughmultiplechannelsunderthemarket-orientedprinciple,setupinvestmentfunds,andimprovethemarketizationleveloffunds.13. 1.ocalgovernmentsshallbeencouragedtoestablishloanriskcompensationmechanisms,andsupportICenterprisesandsoftwareenterprisestoobtaincommercialloansthroughpledgefinancingofintellectualproperty,pledgefinancingofequity,pledgefinancingofaccountsreceivable,supplychainfinance,technology,intellectualpropertyinsurance,andothermeans.Theroleoffinancingguaranteeinstitutionsshallbefullymaximized,andvariousformsoffinancingguaranteeservicesshallbeactivelyprovidedforsmallandmicroenterprisesintheICandsoftwarefields.14. Commercialfinancialinstitutionsshallbeencouragedtofurtherimprovenancialservices,increasesupportformediumandlong-termloanstotheICindustryandthesoftwareindustry,activelyinnovatethecreditproductssuitableforthedevelopmentoftheICindustryandthesoftwareindustry,andincreasefinancialsupportformajorprojectsunderthepremiseofcontrollablerisksandbusinesssustainability;guideinsurancefundstomakeequityinvestments;andsupportbankwealthmanagemententerprises,insurance,trustandothernon-bankingfinancialinstitutionstoinitiateandsetupspecializedassetmanagementproducts.15. QualifiedICenterprisesandsoftwareenterprisesshallbevigorouslysupportedinlistingonthestockmarketandraisingfundsdomesticallyandoverseas,acceleratethedomesticlistingexaminationprocedures,andcapitalizeresearchand则，多渠道筹资，设立投资基金，提高基金市场化水平。（十二）鼓励地方政府建立贷款风险补偿机制，支持集成电路企业、软件企业通过知识产权质押融资、股权质押融资、应收账款质押融资、供应链金融、科技及知识产权保险等手段获得商业贷款。充分发挥融资担保机构作用，积极为集成电路和软件领域小微企业提供各种形式的融资担保服务。（十三）鼓励商业性金融机构进一步改善金融服务，加大对集成电路产业和软件产业的中长期贷款支持力度，积极创新适合集成电路产业和软件产业发展的信贷产品，在风险可控、商业可持续的前提下，加大对重大项目的金融支持力度；引导保险资金开展股权投资；支持银行理财公司、保险、信托等非银行金融机构发起设立专门性资管产品。（十四）大力支持符合条件的集成电路企业和软件企业在境内外上市融资，加快境内上市审核流程，符合企业会计准则相关条件的研发支出可作资本化处理。鼓励支持符合developmentexpendituresthatmeettherelevantconditionsoftheAccountingStandardsforBusinessEnterprises.QualifiedenterisesshallbeencouragedandsupportedtobelistedonandraisefundsfromtheSTARMarkelandtheChiNexUandsmooththeexitchannelsfortheoriginalshareholdersofrelevantenterprises.Equityfinancing,equitytransfer,andotherservicesshallbeprovidedtoICenterprisesandsoftwareenterprisesatdifferentdevelopmentstagesthroughdifferentlevelsofcapitalmarkets,directfinancingchannelsshallbewidened,andtheproportionofdirectfinancingshallbeincreased.16. QualifiedICenterprisesandsoftwareenterprisesshallbeencouragedtoissueenterprisebonds,corporatebonds,shorttermfinancingbillsandmedium-termnotes,amongothers,widenedcorporatefinancingchannels,andsupportenterprisesinraisingproceedsfromthebondmarketthroughmediumandlong-termbonds.III.Researchanddevelopmentpolicies17. Byfocusingontheresearchanddevelopmentofkeyandcoretechnologiesforhigh-endchips,ICequipmentandprocesstechnology,keyICmaterials,ICdesigntools,basicsoftware,industrialSoftWare,andapplicationsoftware,andcontinuouslyexploretheconstructionofanewnationalsystemforkeyandcoretechnologiesundertheconditionsofsocialistmarketeconomy.TheMinistryofScienceandTechnology,theNationalDevelopmentandReformCommission,theMinistryofIndustryandInformationTechnologyandotherministriesandcommissionsshalleffectivelyorganizetheimplementation条件的企业在科创板、创业板上市融资，通畅相关企业原始股东的退出渠道。通过不同层次的资本市场为不同发展阶段的集成电路企业和软件企业提供股权融资、股权转让等服务，拓展直接融资渠道，提高直接融资比重。（十五）鼓励符合条件的集成电路企业和软件企业发行企业债券、公司债券、短期融资券和中期票据等，拓宽企业融资渠道，支持企业通过中长期债券等方式从债券市场筹集资金。三、研究开发政策（十六）聚焦高端芯片、集成电路装备和工艺技术、集成电路关键材料、集成电路设计工具、基础软件、工业软件、应用软件的关键核心技术研发，不断探索构建社会主义市场经济条件下关键核心技术攻关新型举国体制。科技部、国家发展改革委、工业和信息化部等部门做好有关工作的组织实施，积极利用国家重点研发计划、国家科技重大专项等给予支持。ofrelevantwork,andactivelyutilizekeynationalresearchanddevelopmentplansandmajornationalscienceandtechnologyspecialprojects,amongothers,toprovidesupport.（十七）在先进存储、先进计算、先进制造、高端封装测 试、关键装备材料、新一代半导体技术等领域，结合行业 特点推动各类创新平台建设。科技部、国家发展改革委、 工业和信息化部等部门优先支持相关创新平台实施研发项 目。18. Inthefieldsofadvancedstorage,advancedcomputing,advancedmanufacturing,high-endpackagingandtesting,keyequipmentmaterials,andnew-generationsemiconductortechnology,theconstructionofvariousinnovativeplatformsshallbeadvancedinconsiderationofthepeculiaritiesoftheindustryinquestion.TheMinistryofScienceandTechnology,theNationalDevelopmentandReformCommission,theMinistryofIndustryandInformationTechnologyandotherministriesandcommissionsshallgiveprioritytosupportingrelevantinnovationplatformsinimplementingresearchanddevelopmentprojects.（十八）鼓励软件企业执行软件质量、信息安全、开发管 理等国家标准。加强集成电路标准化组织建设，完善标准 体系，加强标准验证，提升研发能力。提高集成电路和软 件质量，增强行业竞争力。19. Encouragingsoftwareenterprisestoimplementnationalstandardsforsoftwarequality,informationsecurity,anddevelopmentmanagement,amongothers.TheconstructionofICstandardizationorganizationsshallbestrengthened,thestandardsystemshallbeimproved,thestandardverificationshallbestrengthened,andtheresearchanddevelopmentcapabilitiesshallbeimproved.ThequalityofICandsoftwareshallbeimprovedsoastoenhancetheindustrycompetitiveness.四、进出口政策（十九）在一定时期内，国家鼓励的重点集成电路设计企 业和软件企业需要临时进口的自用设备（包括开发测试设IV.Importandexportpolicies20. Withinacertainperiodoflime,keyICdesignenterprisesandsoftwareenterprisesencouragedbythestatethatneedtotemporarilyimportSeIfLUSeequipment(includingdevelopmentandtestingequipment),softwareandhardwareenvironments,prototype