The preferential income tax policies for integrated circuit companies are as follows:

1. From June 24, 2000 to the end of 2010, general taxpayers of value-added tax will be allowed to sell self-developed and produced software Products whose actual value-added tax burden exceeds 3% enjoy the immediate refund policy;

2. After certification of newly established software production enterprises in my country, starting from the profit-making year, the first year The corporate income tax will be exempted in the second year, and the corporate income tax will be halved in the third to fifth years;

3. For key software manufacturing enterprises within the national planning layout, if they do not enjoy tax exemptions in the current year, Corporate income tax is levied at a reduced rate of 10%;

4. Key integrated circuit design companies and software companies encouraged by the state are exempt from corporate income tax from the first to the fifth year starting from the profit-making year, and continue The annual corporate income tax is levied at a reduced rate of 10%. The list of key integrated circuit design and software companies encouraged by the state is formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology in conjunction with the Ministry of Finance, the State Administration of Taxation and other relevant departments;

5. Meet the original policy conditions and be in 2019 Enterprises or projects that have entered the preferential period before 2020 (inclusive) can continue to enjoy it according to the original policy regulations until the expiration of the period;

6. Integrated circuit enterprises or projects, software enterprises According to the provisions of this announcement, if the enterprise meets the conditions of multiple regular tax reduction and exemption preferential policies at the same time, the enterprise shall choose one of the policies to enjoy the relevant preferential treatment. Among them, those that have entered the preferential period can choose one of the policies to enjoy relevant preferential treatment during the remaining period;

7. If the preferential treatment specified in this announcement is managed by a list, the National Development and Reform Commission, The Ministry of Industry and Information Technology provides the Ministry of Finance and the State Administration of Taxation with a list of enterprises and projects that can enjoy preferential treatment in the previous year as required before the end of March each year.

Legal Basis

"Enterprise Income Tax Law of the People's Republic of China"

Article 26 The following income of an enterprise is tax-free income:

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(1) Interest income from government bonds;

(2) Dividends, dividends and other equity investment income between qualified resident enterprises;

(3) In Non-resident enterprises that establish institutions and places in China obtain dividends, dividends and other equity investment income from resident enterprises that are actually connected with the institution or place;

(4) Income of qualified non-profit organizations .