On August 30, the Ministry of Industry and Information Technology (MIIT), National Development and Reform Commission (NDRC), Ministry of Finance (MOF), State Administration of Taxation (SAT) and other four departments jointly issued the Notice on the Requirements for the Formulation of the List of Integrated Circuit Enterprises Enjoying the Policy of Value-added Tax Plus Credit for the Fiscal Year of 2023 (hereinafter referred to as the Notice), which clarifies the ("Circular"), which specifies the management mode of the 2023 list making work, the conditions for enterprises enjoying the policy, and other contents.
The list referred to in this Circular refers to the list of IC design, production, sealing and testing, equipment and material enterprises enjoying the VAT plus credits and reductions policy mentioned in Cai Shui [2023] No. 17. After the issuance of the list, enterprises included in the list may accrue in the current period together the additional credits and reductions that can be accrued but have not been accrued in the previous period.
According to the Notice, IC design enterprises enjoying the policy of adding credits and reductions must also meet the conditions, including the establishment in China (excluding Hong Kong, Macao and Taiwan) according to law, engaged in IC design, electronic design automation (EDA) tool development or intellectual property (IP) core design and has an independent legal personality; apply for the preferential policies of the last year, the integrated circuit design (including EDA) tools, IP and design services, the same below) sales (operating) income accounted for the proportion of total enterprise income of not less than 60%, of which the proportion of independent design sales (operating) income accounted for the proportion of total enterprise income of not less than 50%, and the total amount of enterprise income of not less than (including) 30 million yuan; the enterprise has a core of key technologies and intellectual property rights belonging to the enterprise, and to carry out business activities on the basis of this activities, and apply for preferential policies in the previous year, the total amount of research and development expenses accounted for the total amount of enterprise sales (operating) income (the sum of the income from the main business and other business income, hereinafter the same) of the proportion of not less than 6%, and so on.
Integrated circuit manufacturers, including in China (excluding Hong Kong, Macao and Taiwan) established by law, engaged in integrated circuit line width of less than 130 nanometers (including) logic circuit manufacturing; memory manufacturing; line width of less than 0.25 microns (including) the characteristics of the process integrated circuits manufacturing; integrated circuit line width of less than 0.5 microns (including) compound integrated circuits manufacturing, and has an independent legal personality of the enterprise; Enterprises have key core technologies and intellectual property rights belonging to the enterprise, and based on this to carry out business activities, and apply for preferential policies for the previous year, the total amount of research and development costs accounted for the enterprise's total sales (operating) income (the sum of the income from the main business and other business income, hereinafter referred to as the same) of the proportion of not less than 2%; apply for preferential policies for the previous year, the integrated circuit manufacturing sales (operating) income of not less than 6% of the total income of the enterprise. The proportion of total enterprise income is not less than 60%, etc.
IC packaging and testing enterprises, including in China (excluding Hong Kong, Macao and Taiwan) established in accordance with the law, engaged in integrated circuit packaging, testing and has an independent legal personality of the enterprise; the enterprise has the key core technology and intellectual property rights belonging to the enterprise, and as a basis for carrying out business activities, and apply for preferential policies for the previous year, the total amount of research and development costs accounted for the proportion of the enterprise's total sales (operating) income of no less than less than 3%; apply for preferential policies in the previous year, integrated circuit packaging, testing sales (revenue) income accounted for the proportion of total corporate income of not less than 60%, and the total corporate income of not less than (including) 20 million yuan.
Integrated circuit equipment enterprises, including in China (excluding Hong Kong, Macao and Taiwan) established by law, engaged in integrated circuit equipment or key components research and development, manufacturing and has an independent legal personality of the enterprise; the enterprise has the key core technology and intellectual property rights belonging to the enterprise, and as a basis for carrying out business activities, and apply for preferential policies of the previous year, for integrated circuit equipment or key components The total research and development expenses accounted for the proportion of the enterprise's total sales (operating) income is not less than 5%; apply for preferential policies in the previous year, the integrated circuit equipment or key components sales revenue accounted for the proportion of the enterprise's total sales (operating) income is not less than 30%, and the equipment enterprise, the key components of the enterprise's total sales (operating) income is not less than (and including) 15 million yuan, respectively, 10 million yuan, etc.
Integrated circuit materials enterprises, including those established in China (excluding Hong Kong, Macao and Taiwan) in accordance with the law, engaged in the research and development and production of special materials for integrated circuits and have independent legal personality; the previous year of applying for preferential policies, the proportion of the sales revenue of integrated circuit materials to the enterprise's total sales (operating) revenue is not less than 30%, and the enterprise's total sales (operating) revenue is not less than (including) 10 million yuan; the enterprise has key core technologies and intellectual property rights belonging to the enterprise and carries out business activities on this basis, and applies for preferential policies for the previous year, the total amount of research and development expenses for integrated circuit materials accounted for the proportion of the enterprise's total sales (operating) income should meet the following requirements: the proportion of the enterprise's total sales (operating) income of less than 1 billion yuan is not less than 51 TP3T; For enterprises with total enterprise sales (operating) revenues of 1 billion yuan and above, the ratio shall be no less than 3%, etc.
Source: Global Semiconductor Watch Collation
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