Financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, Finance Bureau of Xinjiang production and Construction Corps, Guangdong Branch of the General Administration of Customs, Customs directly under the State Administration of Taxation, tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, local supervision bureaus of the Ministry of Finance, and local commissioner offices of the State Administration of Taxation:
In order to implement the Circular of the State Council on issuing and issuing policies on promoting the High-quality Development of the Integrated Circuit Industry and Software Industry in the New period (Guofa (2020) No. 8), with the consent of the State Council, the relevant import tax policies are hereby notified as follows:
1. Import duties shall be exempted under the following circumstances:
(1) logic circuits and memory manufacturers with integrated circuit linewidths less than 65 nm (including, the same below), and characteristic processes with linewidth less than 0.25 microns (i.e. analog, digital-analog hybrid, high voltage, radio frequency, power, optoelectronic integration, image sensing, micro-electromechanical systems, silicon on insulator technology) integrated circuit production enterprises, import domestic production that cannot be produced or performance can not meet the demand (including R & D, Raw materials, consumables, special building materials for purification rooms, supporting systems and spare parts of integrated circuit production equipment (including imported equipment and domestic equipment).
(2) compound integrated circuit production enterprises and advanced packaging and testing enterprises with integrated circuit linewidth less than 0.5 microns shall import productive raw materials and consumables for domestic use that cannot be produced or whose performance cannot meet the demand.
(3) production enterprises of key raw materials and spare parts of the integrated circuit industry (that is, targets, photoresist, masks, packaging plates, polishing pads, polishing fluids, 8-inch and above silicon single crystals, 8-inch and above silicon wafers), import domestic productive raw materials and consumables that cannot be produced or whose performance can not meet the demand.
(4) production enterprises of photoresist, mask and 8-inch and above silicon wafers for integrated circuits, import special building materials for purification rooms, supporting systems and production equipment (including imported equipment and domestic equipment) that cannot be produced or whose performance can not meet the demand.
(5) key integrated circuit design enterprises and software enterprises encouraged by the state, as well as enterprises conforming to items (1) and (2) of this Article (integrated circuit manufacturing enterprises and advanced packaging and testing enterprises) import equipment for their own use, and the technology (including software) and spare parts imported with the equipment in accordance with the contract, However, the commodities listed in the catalogue of imported Commodities without tax exemption for domestic Investment projects, the catalogue of imported Commodities without tax exemption for Foreign Investment projects and the catalogue of Major Technical equipment and products without tax exemption shall be excluded. The above-mentioned imported commodities do not occupy the total investment, and the relevant projects do not need to issue a project confirmation.
2. In the light of domestic industrial development and technological progress, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation, together with the National Development and Reform Commission and the Ministry of Industry and Information Technology, will timely adjust the types of characteristic processes, key raw materials and spare parts in Article 1 of this Circular.
3. Enterprises undertaking major integrated circuit projects import new equipment during the period from July 27, 2020 to December 31, 2030, in addition to the commodities listed in the catalogue of imported commodities not exempt from duty for domestic investment projects, the catalogue of imported commodities without tax exemption for foreign investment projects and the catalogue of major technology, equipment and products that are not duty-free, provide customs-approved tax guarantee for unpaid taxes, Allow the import VAT to be paid in stages within 6 years (72 consecutive months) after the import of the first equipment, and 0%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20%, 20% During the period of paying taxes by instalments, the Customs shall not impose a late fee on the taxes allowed to be paid by instalments.
IV. measures for the administration of import tax policies to support the development of integrated circuit industry and software industry shall be formulated and issued separately by the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology.
V. this Circular shall enter into force from July 27, 2020 to December 31, 2030. From July 27, 2020, to the date of issuance of the first batch of duty-free import enterprises, the duty-free tax levied shall be allowed to be refunded within 30 days after the first batch of duty-free import enterprises are issued.
With effect from April 1, 2021, Circular of the Ministry of Finance on the tax Policy on the Import of productive Raw material consumables for self-use by some Integrated Circuit production Enterprises (Finance and Taxation [2002]), and the Circular of the Ministry of Finance on the Import of Special Building Materials for purification rooms by some Integrated Circuit production Enterprises (Finance and Taxation (2002) 152, Circular of the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, the Ministry of Information Industry on preferential tax policies for the import of productive raw material consumables for self-use by integrated circuit enterprises with a linewidth of less than 0.8 microns (Financial tariff (2004) No. 45), Circular of the Ministry of Finance, the Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs and the State Administration of Taxation on adjusting the list of duty-free commodities imported by integrated circuit manufacturing enterprises for their own use of productive raw materials and consumables (Financial tariff (2015) No. 46) shall be abolished.
From July 27, 2020 to March 31, 2021, duty-free importing enterprises that can enjoy not only the relevant policies of the above four documents of this Article but also the relevant policies of subparagraphs (1) and (2) of Article 1 of this Circular shall, for the same customs declaration, independently choose to apply the relevant policies of the above four documents of this Article or subparagraphs (1) and (2) of Article 1 of this Circular, and shall not enjoy cumulative tax benefits.
