Technology

The State Council issued the full text of “several policies for promoting the high quality development of integrated circuit industry and software industry in the new period”

Integrated circuit 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. Since the issuance of the notice of the State Council on printing and distributing some policies to encourage the development of software industry and integrated circuit industry, and the notice of the State Council on printing and Distributing Several Policies for further encouraging the development of software industry and integrated circuit industry, China’s integrated circuit industry and software industry have developed rapidly, which has strongly supported the national informatization construction and promoted the sustainable health of the national economy and society development. In order to further optimize the development environment of the integrated circuit industry and software industry, deepen the international cooperation of the industry, and improve the industrial innovation ability and development quality, the following policies are formulated.

enterprises or projects with integrated circuit line width less than 28nm and operating period of more than 15 years encouraged by the State shall be exempted from enterprise income tax from the first year to the tenth year. Integrated circuit manufacturing enterprises or projects with integrated circuit width less than 65nm and operating period of more than 15 years encouraged by the State shall be exempted from enterprise income tax from the first year to the fifth year, and the enterprise income tax shall be reduced by half at the statutory tax rate of 25% from the sixth to the tenth year. Integrated circuit manufacturing enterprises or projects with integrated circuit width less than 130 nm and operating period of more than 10 years 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 reduced by half at the statutory tax rate of 25% from the third to the fifth year. The losses incurred in a tax year by an integrated circuit manufacturing enterprise whose line width is less than 130 nm encouraged by the State shall be carried forward to the following years, and the maximum period of transfer shall not exceed 10 years.

for those who enjoy the preferential tax policies according to the IC production enterprises, the preferential period shall be calculated from the profit-making year; for those who enjoy the preferential tax policies according to the IC 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 IC 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 and relevant departments.

enterprises and software enterprises encouraged by the state to design, equip, material, package and test integrated circuits and software enterprises shall be exempted from enterprise income tax from the first year to the second year, and shall be reduced by half at the statutory tax rate of 25% from the third to the fifth year. The conditions for IC design, equipment, materials, packaging and testing enterprises encouraged by the State shall be formulated by the Ministry of industry and information technology in conjunction with relevant departments.

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 from the profit-making year, and the enterprise income tax shall be levied at a reduced rate of 10% in successive years. The list of key IC 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 and relevant departments.

the conditions and scope of preferential income tax policies implemented by the state for integrated circuit enterprises, projects and software enterprises shall be dynamically adjusted according to the industrial technological progress. The enterprise income tax of IC design enterprises and software enterprises in the years prior to the implementation of this policy shall be implemented in accordance with the preferential policy of “two exemptions, three reductions and half reductions” of enterprise income tax specified in Document No. 4 of the state development.

in a certain period of time, the logic circuit and memory manufacturing enterprises with integrated circuit width less than 65 nm and characteristic process integrated circuit production enterprises with line width less than 0.25 μ m shall be exempted from import tariff if they import production raw materials and consumables for their own use, special building materials for purification room, supporting systems and parts of integrated circuit production equipment; integrated circuit line width is less than 0.5 μ M China’s chemical integrated circuit manufacturing enterprises and advanced packaging and testing enterprises import production raw materials and consumables for their own use and are exempt from import duties. The 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 in conjunction with relevant departments.

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 manufacturing enterprises and advanced packaging and testing enterprises mentioned in article, and the technology, accessories and spare parts imported along with the equipment in accordance with the contract shall be exempted from import tariff except for the commodities listed in the relevant non duty-free import catalogue. The specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of customs and other relevant departments.

within a certain period of time, it is allowed to pay import value-added tax in installments for the import of new equipment for major projects of integrated circuits. The specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of customs and other relevant departments.

strengthen the service and guidance for the construction of major integrated circuit projects, orderly guide and standardize the development order of integrated circuit industry, do a good job in planning and layout, strengthen risk warning, and avoid low-level repeated construction.

encourage and support integrated circuit enterprises and software enterprises to strengthen resource integration. For the reorganization and merger of enterprises in accordance with the market-oriented principle, relevant departments of the State Council and local governments should actively support and guide, and should not set any form of restrictions other than laws, regulations and policies.
set up multi-channel fund-raising, support the development of software industry in accordance with the principle of multi-channel and local fund-raising.

encourage local governments to establish loan risk compensation mechanism, and support IC enterprises and software enterprises to obtain commercial loans through intellectual property pledge financing, equity pledge financing, accounts receivable pledge financing, supply chain finance, science and 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.

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 integrated circuit industry and software industry, increase financial support for major projects on the premise of controllable risk and sustainable business, guide insurance funds to carry out equity investment, and actively innovate credit products suitable for the development of integrated circuit industry and software industry; We will support non bank financial institutions such as bank financing companies, insurance and trust companies to initiate the establishment of specialized asset management products.

vigorously support the qualified IC enterprises and software enterprises to list and finance at home and abroad, speed up the domestic listing audit process, and capitalize the R & D expenditures that meet the relevant conditions of the accounting standards for business enterprises. Encourage and support qualified enterprises to list on the science and technology innovation board and the growth enterprise market, and smooth the exit channels of the original shareholders of relevant enterprises. Through different levels of capital market, we can provide equity financing, equity transfer and other services for IC enterprises and software enterprises in different development stages, expand direct financing channels and increase the proportion of direct financing.

encourage qualified IC enterprises and software enterprises to issue corporate bonds, corporate bonds, short-term financing bonds and medium-term notes, broaden the financing channels of enterprises, and support enterprises to raise funds from the bond market through medium and long-term bonds.

focus on the research and development of key core technologies of high-end chips, integrated circuit equipment and process technology, key materials of integrated circuits, integrated circuit design tools, basic software, industrial software and application software, and constantly explore the construction of a new national system for tackling key core technologies 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 do a good job in the organization and implementation of the relevant work, and actively use the national key R & D plan and major national science and technology projects to give support.

in the fields of advanced storage, advanced computing, advanced manufacturing, high-end packaging and testing, key equipment materials, new generation semiconductor technology and other fields, we will promote the construction of various innovation platforms 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.

software enterprises are encouraged to implement national standards such as software quality, information security and development management. Strengthen the construction of IC standardization organization, improve the standard system, strengthen the standard verification, and enhance the R & D ability. Improve the quality of integrated circuits and software, and enhance the competitiveness of the industry.

within a certain period of time, key IC design enterprises and software enterprises encouraged by the state need to temporarily import their own equipment, software and hardware environment, prototype, components and components. If they meet the requirements, they can go through the customs procedures for temporary entry goods, and the import tax shall be implemented in accordance with the current laws and regulations.

for software export contracts signed between software enterprises and foreign enterprises with higher credit rating, financial institutions can provide financing and insurance support in accordance with the principles of independent loan review and controllable risk.

promote the export of integrated circuit, software and information technology services, vigorously develop international service outsourcing business, and support enterprises to establish overseas marketing network. 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.

we will further strengthen the construction of integrated circuit and software specialty in Colleges and universities, accelerate the establishment of first-class disciplines of integrated circuits, adjust the curriculum, teaching plans and teaching methods in a timely manner in accordance with the needs of industrial development, and strive to cultivate compound and practical high-level talents. We will strengthen the construction of teaching staff, teaching laboratories and training bases for the major of integrated circuits and software. The Ministry of education, together with relevant departments, will strengthen supervision and guidance.

universities with conditions are encouraged to cooperate with integrated circuit enterprises to accelerate the construction of demonstration microelectronics colleges. Priority should be given to the construction and cultivation of integrated circuit industry and education enterprises. For the pilot enterprises included in the construction and cultivation scope of industry education integration type enterprises, if the investment in establishing vocational education meets the requirements, 30% of the investment amount can be used to offset the education surcharges and local education surcharges that the enterprises should pay in the current year. We will encourage the investment of social related industry investment funds to increase investment, and support University consortia to carry out the construction of integrated circuit talent training special resource database. We will support the cooperation between the model microelectronics college and the featured demonstration software college, introduce foreign teachers and high-quality resources, and jointly cultivate integrated circuit and software talents.

local governments are encouraged to commend 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 national regulations, so as to improve the equity incentive mechanism. Through relevant talent projects, we will increase efforts to introduce top experts and excellent talents and teams. In the industrial cluster or related industrial clusters, priority should be given to exploring the relevant policies for the introduction of integrated circuit and software talents. We will formulate and implement the annual plan for the introduction and training of integrated circuit and software talents, promote the construction of the national international training base for integrated circuit and software talents, and focus on strengthening the medium and long-term training of urgently needed professionals.

enterprises are encouraged to register the exclusive rights and software copyright of integrated circuit layout design. Support integrated circuit enterprises and software enterprises to apply for intellectual property rights according to law, and provide relevant support to those who meet the relevant provisions. We will vigorously develop integrated circuit and software related intellectual property services.

we will strictly implement the intellectual property protection system for integrated circuits and software, and intensify the punishment for violations of intellectual property rights. Strengthen integration

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