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
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1、NoticebytheStateCouncilofIssuingtheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEraJuly 27, 202()2020年7月27日DocumentNumber:No.82020oftheStateCouncilAreaofLaw:IntegratedCircuitLayoutDesign1.evelofAuthority:RegulatoryDocumentsoftheStat
2、eCouncilIssuingAuthority:StateCouncilDateIssued:07-27-2020EffectiveDate:07-27-2020Status:EffectiveNoticebytheStateCouncilofIssuingtheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEra(No.82020oftheStateCouncil)Thepeoplesgovernmentsofa
3、llprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernment;andallministriesandcommissionsoftheStaleCouncilandallinstitutionsdirectlyundertheStateCouncil:TheSeveralPoliciesforPromotingtheHigh-QualityDevelopmentoftheIntegratedCircuitindustryandtheSoftwareIndUSIryintheNewEraishere
4、byissuedforyourdiligentimplementation.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-QualityDevelopmentoftheIntegratedCircuitIndustryandtheSoftwareIndustryintheNewEraTheintegratedc
5、ircuit(tiC,)industryandthesoftwareindustryarethecoreoftheinformationindustryandthekeyforceleadinganewroundoftechnologicalrevolutionandindustrialtransformation.SincetheissuanceoftheNoticebytheStateCounciloflssuingtheSeveralPoliciesonEncouragingtheDevelopmentoftheSoftwareIndustryandtheIntegratedCircui
6、tIndustr)/(No.182(X)0,StateCouncil)andtheNoticebytheStateCouncilofIssuingtheSeveralPoliciesonFurtherEncouragingtheDevelopmentoftheSoftwareIndustryandtheIntegratedCircuitIndustry(No.42011,StateCouncil),ChinasICindustryandsoftwareindustryhavedevelopedrapidly,havesignificantlycontributedtothenationalin
7、formatizationconstruction,andhavepromotedthesustainableandsounddevelopmentofthenationaleconomyandsociety.ForthepurposesoffurtheroptimizingthedevelopmentenvironmentoftheICindustryandthesoftwareindustry,deepeninginternationalindustrialcooperation,andenhancingtheinnovationcapabilityanddevelopmentqualit
8、yinbothindustries,thefollowingpoliciesareherebydeveloped.I.Fiscalpolicies1. ICmanufacturersormanufacturingprojectswithIClinewidthof28nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan15yearsshallbeexemptedfromenterpriseincometaxfromthefirsttothetenthyear.ICmanufacturersormanufact
9、uringprojectswithIClinewidthof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
10、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
11、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65nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan15yearsshallbeexemptedf
12、romenteriseincometaxfromthefirsttothefifthyear,andpayenterpriseincometaxathalfthestatutoryrateof25%fromthesixthtothetenthyear.ICmanufacturersormanufacturingprojectswithIClinewidthof13()nanometersorlessasencouragedbythestateandhavingbeenoperatedformorethan1()yearsshallbeexemptedfromenterpriseincometa
13、xfromthefirsttothesecondyear,andpayenterpriseincometaxathalfthestatutoryrateof25%fromthethirdtothefifthyear.ThelossesinataxyearsufferedbyanICmanufacturerwithalinewidth130nanometersorlessasencouragedbythestateshallbeallowedtobecarriedforwardtosubsequentyears,andthetotalperiodofcarryingforwardshallnot
14、exceed10yearsatamaximum.ForthosewhoenjoypreferentialtaxpoliciesasICmanufacturers,thepreferentialperiodshallbecalculatedfromthefirstprofit-makingyear;andforthosewhoenjoypreferentialtaxpoliciesasICmanufacturingprojects,thepreferentialperiodshallbecalculatedfromthetaxyearwhenthefirstrevenuearisesfrompr
15、oductionorbusinessoperation.ThelistofICmanufacturersorprojectsencouragedbythestateshallbedevelopedbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.2. ICdesign,equipment,materials,packaging,testingandsoft
16、wareenterprisesencouragedbythestateshall,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
17、,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. KeyICdesigne
18、nterprisesandsoftwareenterprisesencouragedbythestateshall,fromtheprofit-makingyear,beexemptedfromenterpriseincometaxfromthefirsttothefifthyear,andpayenterpriseincometaxatthereducedtaxrateof10%forconsecutiveyears.ThelistofkeyICdesignenterprisesandsoftwareenterprisesencouragedbythestaleshallbedevelope
19、dbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconjunctionwithotherrelevantministriesandcommissions.(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.
20、TheconditionsandscopeofpreferentialincometaxpoliciesimplementedbythestateforICenterprisesorprojectsandsoftwareenterprisesshallbedynamicallyupdatedaccordingtotheprogressofindustrialtechnology.TheenterpriseincometaxofICdesignenterprisesandsoftwareenterprisesintheyearsbeforethesePoliciescomeintoforcesh
21、allbepaidaccordingtothepreferentialpolicyoftttwo-yearexemptionandthree-yearhalfpayment,forenterpriseincometaxasspecifiedinDocumentNo.42011oftheSlateCouncil.5. Thepreferentialvalue-addedtaxpoliciesforICenterprisesandsoftwareenterprisesshallbecontinuetobeimplemented.6. Withinacertainperiodoftime,manuf
22、acturersoflogiccircuitsandmemorizerswithIClinewidthof65nanometersorless,andICmanufacturerswithpeculiartechnologyandlinewidthof0.25micronsorless(includingmanufacturersofmasksandsiliconwafersof8inchesandabove)thatimportself-useproductionrawmaterials,consumables,specialbuildingmaterialsforcleanrooms,an
23、dsparepartsofsupportingsystemsandICproductionequipmentshallbeexemptedfromimporttariffs;andcompoundICmanufacturerswithIClinewidthof0.5micronsorlessandadvancedpackagingandtestingenterprisesthatimportself-useproductiverawmaterialsandconsumablesshallbeexemptedfromimporttariffs.Thespecificpoliciesshallbe
24、developedbytheMinistr),ofFinanceinconjunctionwiththeGeneralAdministrationofCustomsandotherrelevantministriesandcommissions.Thelistofenterprisesandthelistofduty-freecommoditiesshallberespectivelydevelopedbytheNationalDevelopmentandReformCommissionandtheMinistryofIndustryandInformationTechnologyinconj



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