Integrated circuit industry and software industry is the core of the information industry, is to lead a new round of scientific and technological revolution and industrial change of the key forces. Since the issuance of the Notice of the State Council on Issuing Several Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (Guo Fa [2000] No. 18) and the Notice of the State Council on Issuing Several Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry (Guo Fa [2011] No. 4), China's integrated circuit industry and the software industry have been developing rapidly, which strongly support the construction of national informatization and promote the sustained and healthy development of the national economy and society. In order to further optimize the environment for the development of integrated circuit industry and software industry, deepen the international cooperation of the industry, and enhance the innovation ability and development quality of the industry, the following policies are formulated.
I. Financial and Tax Policies
(1) The integrated circuit line width of less than 28 nanometers (inclusive) encouraged by the state, and the operating period of more than 15 years of integrated circuit production enterprises or projects, the first year to the tenth year exempted from enterprise income tax. (ii) Enterprises or projects that are encouraged by the State to produce integrated circuits with line widths of less than 65 nanometers (inclusive) and with an operating period of more than 15 years are exempted from enterprise income tax from the first year to the fifth year, and are subject to a half-reduced enterprise income tax at the statutory rate of 25% from the sixth year to the tenth year. Enterprises or projects encouraged by the State to produce integrated circuits with line widths of less than 130 nanometers (inclusive) and with an operating period of more than 10 years shall be exempted from enterprise income tax for the first year to the second year, and shall be subject to a 50% reduction in enterprise income tax from the third year to the fifth year at the statutory rate of 25%. Losses incurred in the tax year of integrated circuit production enterprises with line widths of less than 130 nanometers (inclusive) encouraged by the State shall be allowed to be carried forward to subsequent years, and the maximum number of years to be carried forward shall not exceed 10 years.
For the integrated circuit production enterprises to enjoy tax incentives, the preferential period from the year of profit; for the integrated circuit production projects to enjoy tax incentives, the preferential period from the project to obtain the first production and business income from the tax year. The list of integrated circuit production enterprises or projects encouraged by the State shall be formulated by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with relevant departments.
(2) State-encouraged integrated circuit design, equipment, materials, packaging, testing enterprises and software enterprises shall be exempted from enterprise income tax for the first to second years from the profit-making year, and shall be subject to enterprise income tax at a reduced rate of 25% from the third to the fifth years. The conditions for integrated circuit 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.
(3) Key integrated circuit design enterprises and software enterprises encouraged by the State shall be exempted from enterprise income tax from the first to the fifth year from the profit-making year, and shall be subject to enterprise income tax at a reduced rate of 10% in the succeeding years. The list of key integrated circuit design enterprises and software enterprises encouraged by the State shall be formulated by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with relevant departments.
(d) The conditions and scope of the preferential income tax policies implemented by the State for integrated circuit enterprises or projects and software enterprises shall be dynamically adjusted in accordance with the technological progress of the industry. Integrated circuit design enterprises, software enterprises in the implementation of this policy in the previous year's enterprise income tax, in accordance with the National Development [2011] No. 4 document clear enterprise income tax "two exemptions and three halves" preferential policies.
(v) Continuing to implement the preferential policies on value-added tax for integrated circuit enterprises and software enterprises.
(f) within a certain period of time, integrated circuit line width of less than 65 nanometers (inclusive) of logic circuits, memory production enterprises, and line width of less than 0.25 microns (inclusive) of the characteristics of the process of integrated circuit production enterprises (including mask, 8-inch wafer production enterprises) imported for their own use of productive raw materials, consumables, clean room special building materials, supporting systems and integrated circuit production equipment spare parts, import tariffs are exempted. Equipment spare parts, exempted from import duties; integrated circuit line width of less than 0.5 microns (including) compound integrated circuit production enterprises and advanced packaging and testing enterprises to import their own production of raw materials, consumables, exempted from import duties. Specific policies are 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 will be formulated by the National Development and Reform Commission and the Ministry of Industry and Information Technology in conjunction with relevant departments.
(7) Within a certain period of time, the key integrated circuit design enterprises and software enterprises encouraged by the State, as well as integrated circuit manufacturers and advanced packaging and testing enterprises in Article (6) of the import of equipment for their own use, and technology (including software) imported under the contract with the equipment, and ancillary parts, spare parts, in addition to the relevant imported commodities are not exempted from import duties, except for the goods listed in the catalog of goods exempted from import duties. Specific policies shall be formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.
(viii) within a certain period of time, the major projects of integrated circuits imported new equipment, allowed to pay the value-added tax on imports in installments. Specific policies formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.
Two, investment and financing policies
(ix) to strengthen services and guidance for the construction of major integrated circuit projects, and orderly guide and regulate the order of development of the integrated circuit industry, planning and layout, and strengthen the risk of prompting, to avoid the duplication of construction at low levels.
(j) Encourage and support integrated circuit enterprises, software companies to strengthen the integration of resources, restructuring and mergers and acquisitions of enterprises in accordance with market-oriented principles, the relevant departments of the State Council and local governments to actively support and guide, and shall not be set up outside the laws and regulations and policies of various forms of restrictions.
(xi) Make full use of the existing national and local government investment funds to support the development of integrated circuit industry and software industry, and encourage social capital in accordance with market-oriented principles, multi-channel financing, the establishment of investment funds, and improve the level of market-oriented funds.
(xii) Encourage local governments to establish a loan risk compensation mechanism, and support integrated circuit enterprises and software enterprises to obtain commercial loans by means of intellectual property pledge financing, equity pledge financing, accounts receivable pledge financing, supply chain finance, and scientific and technological and intellectual property rights insurance. Give full play to the role of financial guarantee institutions, and actively provide various forms of financial guarantee services for small and micro-enterprises in the field of integrated circuits and software.
(xiii) Encourage commercial financial institutions to further improve financial services, increase support for medium- and long-term loans to the integrated circuit industry and the software industry, actively innovate credit products suitable for the development of the integrated circuit industry and the software industry, and increase financial support for major projects under the premise of risk-controllable and commercially sustainable; guide the insurance funds to carry out equity investment; and support the bank wealth management companies, insurance, trust and other non-bank financial institutions to initiate the establishment of specialized asset management products.
(xiv) Strongly support qualified integrated circuit enterprises and software enterprises in the domestic and international listing and financing, to speed up the domestic listing review process, in line with the relevant conditions of enterprise accounting standards for R & D expenditure can be capitalized. Encourage and support qualified enterprises to list and raise funds on the Science and Innovation Board and the Growth Enterprise Market, and smooth the exit channels for the original shareholders of the relevant enterprises. Through different levels of the capital market for different stages of development of integrated circuits and software companies to provide equity financing, equity transfer and other services to expand direct financing channels, increase the proportion of direct financing.
(xv) Encourage qualified integrated circuit enterprises and software enterprises to issue corporate bonds, corporate bonds, short-term financing bonds and medium-term notes, etc., to broaden the channels of corporate financing, and support enterprises to raise funds from the bond market through medium- and long-term bonds.
Three, research and development policies
(p) focusing on high-end chips, integrated circuits, equipment and process technology, integrated circuits, key materials, integrated circuits, integrated circuits, integrated circuit design tools, basic software, industrial software, application software, key core technology research and development, and continue to explore the construction of key core technology under the conditions of the socialist market economy, the key core technology of a new system of raising the country. The Ministry of Science and Technology, the National Development and Reform Commission, the Ministry of Industry and Information Technology and other departments to do a good job in the organization and implementation of the relevant work, and actively use the national key R & D program, the national scientific and technological major special projects and other support.
(xvii) in the advanced storage, advanced computing, advanced manufacturing, high-end packaging and testing, key equipment and materials, a new generation of semiconductor technology and other fields, combined with the characteristics of the industry to promote the construction of various types of innovation platform. The Ministry of Science and Technology, the National Development and Reform Commission, the Ministry of Industry and Information Technology and other departments will give priority to supporting relevant innovation platforms to implement research and development projects.
(xviii) Encourage software companies to implement national standards for software quality, information security, development and management. Strengthen the construction of integrated circuit standardization organization, improve the standard system, strengthen the standard verification, and enhance R & D capabilities. Improve the quality of integrated circuits and software to enhance the competitiveness of the industry.
Four, import and export policies
(19) within a certain period of time, the state encourages key integrated circuit design enterprises and software companies need to temporarily import equipment for their own use (including development and testing equipment), hardware and software environment, prototypes and components, components, in line with the provisions of the temporary import of goods can be handled in accordance with the customs procedures, and its import taxes in accordance with existing regulations.
(xx) software export contracts signed by software enterprises and foreign enterprises with high credit rating, financial institutions can provide financing and insurance support in accordance with the principle of independent review and risk control.
(xxi) Promote the export of integrated circuits, 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, will establish long-term cooperation mechanisms with key countries and regions, and take comprehensive measures to create conditions for enterprises to expand into emerging markets.
V. Talent Policy
(xxii) Further strengthen the construction of integrated circuits and software majors in colleges and universities, accelerate the setting up of the first-level disciplines of integrated circuits, and adjust the curricula, teaching programs and teaching methods in a timely manner in close coordination with the needs of industrial development, in an effort to cultivate composite, practical and high-level talents. Strengthen the construction of integrated circuit and software professional faculty, teaching laboratories and internship training bases. The Ministry of Education, together with relevant departments, will strengthen supervision and guidance.
(xxiii) Encourage colleges and universities in a position to do so to accelerate the construction of exemplary microelectronics colleges through cooperation with integrated circuit enterprises. Priority construction and cultivation of integrated circuits in the field of production and education fusion-type enterprises. Included in the pilot enterprises within the scope of the construction and cultivation of industry-education integration enterprises, the investment in vocational education in line with the provisions of the investment can be based on the proportion of 30% of the amount of investment, the enterprise should be paid in the current year of the education surcharge and the local education surcharge. Encourage the relevant social industrial investment funds to increase investment in support of colleges and universities to carry out joint enterprise integrated circuit personnel training special resource base construction. Support demonstrative microelectronics colleges and characteristic demonstrative software colleges to cooperate with internationally renowned universities and multinational corporations to introduce foreign faculty and high-quality resources, and jointly cultivate integrated circuits and software talents.
(xxiv) Encourage localities to recognize and reward high-end talents who have made outstanding contributions in the fields of integrated circuits and software, as well as high-level engineers and R&D designers, in accordance with relevant state regulations, and improve the equity incentive mechanism. Through relevant talent programs, increase efforts to introduce top experts and outstanding talents and teams. Prioritize the exploration of policies related to the introduction of IC and software talents in industrial agglomerations or related industrial clusters. Develop and implement annual plans for the introduction and training of IC and software talents, promote the construction of national IC and software talents international training bases, and focus on strengthening the medium- and long-term training of urgently needed and scarce professionals.
(xxv) Strengthening industry self-regulation, guiding the reasonable and orderly flow of integrated circuit and software talents, and avoiding vicious competition.
VI. Intellectual Property Policies
(xxvi) Encourage enterprises to carry out the exclusive rights of integrated circuit layout design and software copyright registration. Support integrated circuit enterprises and software enterprises to apply for intellectual property rights in accordance with the law, in line with the relevant provisions of the relevant support can be given. Vigorously develop integrated circuit and software-related intellectual property services.
(27) Strictly implementing the protection system of intellectual property rights of integrated circuits and software, and intensifying the punishment of illegal acts of intellectual property infringement. It strengthens the protection of exclusive rights to layout designs of integrated circuits and software copyrights in the network environment, and actively develops and applies network copyright protection technologies for genuine software, so as to effectively protect integrated circuit and software intellectual property rights.
(xxviii) Exploring the establishment of a long-term mechanism for genuine software. All computers (including mainframe computers, servers, microcomputers and notebook computers) sold in China must be pre-installed with genuine software, and it is prohibited for computers pre-installed with non-genuine software to be put on sale. Full implementation of policies and measures on the use of genuine software by government agencies, centralized government procurement of general-purpose software, and strengthened management of software assets. Promote the institutionalization and standardization of the use of genuine software in important industries and key areas. Strengthen the use of genuine software publicity and training and supervision and inspection, and create a favorable environment for the use of genuine software.
VII. Market Application Policies
(29) Through policy guidance, and with market application as the traction, to increase the promotion of integrated circuits and software innovation products, and drive the continuous upgrading of technology and industry.
(xxx) Promoting the development of integrated circuit industry and software industry agglomeration, supporting the construction of information technology service industry clusters and integrated circuit industry clusters, as well as supporting the development of software industry parks with special features and high-end development.
(xxxi) Support backbone enterprises in the field of integrated circuits and software, scientific research institutes, universities and other innovation bodies to build various types of specialized innovation service institutions represented by specialized crowdsourcing spaces, optimize the allocation of technology, equipment, capital, market and other innovation resources, and provide specialized services focusing on the field of integrated circuits and software in accordance with the market mechanism, so as to realize the development of the integration of large, medium and small enterprises. Increase the support for professional service platforms such as specialized crowdsourcing spaces, science and technology business incubators, university science and technology parks, etc., serving the integrated circuit and software industries, and enhance their professional service capabilities.
(32) Actively guiding the development of service outsourcing for information technology R&D application business. Encourage government departments to purchase services by way of e-government construction, data center construction and data processing work belonging to the scope of the government's responsibilities, and suitable for the provision of services through the market-oriented approach, to qualified software and information technology service organizations. The Government will urgently formulate and improve the corresponding security review and confidentiality management regulations. Encourage large and medium-sized enterprises to rely on information technology research and development and application of business institutions, the establishment of specialized software and information technology service enterprises.
(33) Improve the system of consumer privacy and trade secret protection in the network environment, and promote the development of software and information technology services network. It promotes software products and services that meet security requirements in government agencies and institutions at all levels.
(34) Further standardizing the market order of the integrated circuit industry and the software industry, strengthening anti-monopoly law enforcement, cracking down on all kinds of monopolistic acts in accordance with the law, conducting a good anti-monopoly review of the operators, and safeguarding fair competition in the integrated circuit industry and the software industry market. Strengthen anti-unfair competition law enforcement, and crack down on all kinds of unfair competition in accordance with the law.
(35) Give full play to the role of industry associations and standardization bodies, accelerate the development of integrated circuits and software-related standards, and promote integrated circuit quality evaluation and software development cost metrics.
VIII. International Cooperation Policy
(36) Deepening global cooperation in the integrated circuit industry and software industry, and actively creating a favorable environment for international enterprises to invest and develop in China. Encourage domestic universities and research institutes to strengthen cooperation with overseas high-level universities and research institutions, and encourage international enterprises to build R&D centers in China. Strengthen the communication and exchange between domestic industry associations and international industry organizations, support domestic enterprises to cooperate with international enterprises both inside and outside China, and deeply participate in the division of labor in the international market and the formulation of international standards.
(37) Promoting the integrated circuit industry and software industry to "go out". Facilitate domestic enterprises to build R&D centers abroad, and make better use of international innovation resources to enhance industrial development. The National Development and Reform Commission, the Ministry of Commerce and other relevant departments to improve the level of service, for enterprises to carry out investment and other cooperation to create a favorable environment.
Nine, Supplementary Provisions
(38) All qualified integrated circuit enterprises (including design, production, packaging, testing, equipment, materials, enterprises) and software enterprises set up within the territory of China, irrespective of the nature of ownership, are entitled to enjoy this policy.
(39) This policy shall be interpreted by the National Development and Reform Commission in conjunction with the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, the Ministry of Commerce and the General Administration of Customs.
(40) This policy shall be implemented from the date of issuance. Continue to implement the National Development [2000] No. 18, National Development [2011] No. 4 document clear policy, relevant policies and this policy is inconsistent with this policy, this policy shall prevail.
