Second, integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan will be subject to enterprise income tax at a reduced rate of 15% after being recognized. If the operating period exceeds 65,438+05, the preferential period shall be calculated from the profit-making year before 2065,438+07,654,38+0 in the first year.
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Fourteen, the profit-making year mentioned in this notice refers to the tax year in which the taxable income of enterprises is greater than zero. "
2. According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology of the National Development and Reform Commission on Relevant Issues Concerning Enterprise Income Tax Policies for Integrated Circuit Manufacturers (Caishui [2018] No.27), "V. The line width of non-profit integrated circuits established before June 2065438+February 2007 is less than 0.25 micron or the investment exceeds 8 billion. As well as integrated circuit manufacturing enterprises whose operating period exceeds 15 years, from the profit-making year, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the sixth year to the tenth year, and will be enjoyed until the expiration.
An integrated circuit manufacturer whose integrated circuit line width is less than 0.8 microns (inclusive) established before 6.20171231shall be exempted from enterprise income tax from the first year to the second year, and the enterprise income tax shall be reduced by half according to the statutory tax rate of 25% from the third year to the fifth year until its expiration. "
3. According to the Notice of the Ministry of Finance and the Ministry of Industry and Information Technology of the National Development and Reform Commission on Relevant Issues Concerning the Enterprise Income Tax Policy of Integrated Circuit Manufacturing Enterprises (Cai Shui [20 1 8] No.27), "1. The line width of newly built integrated circuits invested after 20 18+0 is less than 130 nm. And the integrated circuit manufacturing enterprises or projects whose operating period exceeds 10 years shall be exempted from enterprise income tax from the first year to the second year, and the enterprise income tax shall be halved at the statutory tax rate of 25% from the third year to the fifth year until the expiration.
After 2.20 18 and 18+0, enterprises or projects that invest in new integrated circuits with a line width of less than 65nm or an investment of more than 1500 million yuan, and whose operating period exceeds15, shall be exempted from enterprise income tax from the first year to the fifth year, and the enterprise income tax shall be halved according to the statutory tax rate of 25% from the sixth year to the tenth year.
Three, for the integrated circuit production enterprises that enjoy the preferential tax policies in Articles 1 and 2 of this Notice, the preferential period shall be calculated from the profit-making year of the enterprise; For those who enjoy the above preferential treatment according to the integrated circuit production project, the preferential period is calculated from the tax year when the project obtains the first production and operation income. "