The State Council’s issue of promoting the integrated circuit industry and
Notice of several policies for the high-quality development of the software industry
State Development (2020) No. 8
The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all ministries and commissions of the State Council, and all directly affiliated institutions:
The "Policies for Promoting the High-quality Development of the Integrated Circuit Industry and Software Industry in the New Era" are hereby printed and distributed to you, please implement them carefully.
State Council
July 27, 2020
(This piece is publicly released)
Promoting integrated circuit industry and software industry in the new era
Several policies for high-quality development
The integrated circuit industry and the software industry are the core of the information industry and the key force leading a new round of technological revolution and industrial transformation. "Notice of the State Council on Printing and Distributing Several Policies to Encourage the Development of the Software Industry and Integrated Circuit Industry" (Guo Fa [2000] No. 18), "Notice of the State Council on Printing and Distributing Several Policies to Further Encourage the Development of the Software Industry and the Integrated Circuit Industry" (Guo Fa [2011 Since the issuance of No. 4), the rapid development of China's integrated circuit industry and software industry has strongly supported the national informatization construction and promoted the sustained and healthy development of the national economy and society. In order to further optimize the development environment of the integrated circuit industry and the software industry, deepen international cooperation in the industry, and enhance the innovation capability and development quality of the industry, the following policies have been formulated.
1. Fiscal and taxation policies
(1) The integrated circuit production enterprises or projects with an integrated circuit line width less than 28 nanometers (inclusive) encouraged by the state and an operating period of more than 15 years are exempt from corporate income tax from the first to the tenth year. The integrated circuit production enterprises or projects with an integrated circuit line width less than 65 nanometers (inclusive) encouraged by the state and an operating period of more than 15 years shall be exempted from corporate income tax for the first to fifth years, and 25 for the sixth to tenth year. The statutory tax rate of% is halved and the corporate income tax is levied. The integrated circuit production enterprises or projects with an integrated circuit line width less than 130 nanometers (inclusive) encouraged by the state and an operating period of more than 10 years are exempted from corporate income tax for the first to second years, and 25 for the third to fifth years. The statutory tax rate of% is halved and the corporate income tax is levied. The nationally encouraged integrated circuit manufacturing enterprises with a line width of less than 130 nanometers (inclusive) are allowed to carry forward the losses incurred in the tax year of the integrated circuit production enterprises, and the sum-up period shall not exceed 10 years.
For integrated circuit manufacturing enterprises enjoying preferential tax policies, the preferential period starts from the profit-making year; for integrated circuit production projects enjoying tax preferential policies, the preferential period starts from the tax year in which the project obtains the first production and operation income. The list of integrated circuit 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 in conjunction with relevant departments.
(2) The integrated circuit design, equipment, materials, packaging, testing and software companies encouraged by the state shall be exempted from corporate income tax for the first to second years from the profit-making year, and 25% for the third to fifth years The statutory tax rate is halved and the corporate income tax is levied. The enterprise conditions for integrated circuit design, equipment, materials, packaging and testing 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 will be exempted from corporate income tax for the first to fifth years starting from the profit-making year, and the corporate income tax will be levied at a reduced rate of 10% for subsequent years. The list of key integrated circuit design companies and software companies encouraged by the state shall be formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology in conjunction with relevant departments.
(4) The conditions and scope of preferential income tax policies implemented by the state on integrated circuit enterprises or projects and software enterprises shall be dynamically adjusted according to the progress of industrial technology. The corporate income tax of IC design companies and software companies in the previous years when this policy is implemented shall be implemented in accordance with the “Two Exemptions and Three Reductions” of corporate income tax specified in the Guofa [2011] No. 4 Document.
(5) Continue to implement preferential value-added tax policies for integrated circuit companies and software companies.
(6) Within a certain period of time, manufacturers of logic circuits and memory with integrated circuit line widths less than 65 nanometers (inclusive), and integrated circuit manufacturers with characteristic technology (including masks, 8-inch and The above-mentioned silicon wafer production enterprises) import self-use production raw materials, consumables, special building materials for clean rooms, supporting systems and integrated circuit production equipment parts, exempt from import tariffs; compound integrated circuits with integrated circuit width less than 0.5 microns (inclusive) Manufacturers and advanced packaging and testing companies import production raw materials and consumables for their own use, and are exempt from import tariffs. The 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 are respectively formulated by the National Development and Reform Commission, the Ministry of Industry and Information Technology in conjunction with relevant departments.
(7) Within a certain period of time, key integrated circuit design companies and software companies encouraged by the state, as well as integrated circuit production companies and advanced packaging and testing companies mentioned in Article (6) import their own equipment, and the technology imported with the equipment according to the contract ( (Including software) and supporting parts and spare parts, except for the commodities listed in the relevant non-tax-exempt import commodity catalog, are exempt from import duties. The specific policies are formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.
(8) Within a certain period of time, importing new equipment for major integrated circuit projects is allowed to pay import value-added tax in installments. The specific policies are formulated by the Ministry of Finance in conjunction with the General Administration of Customs and other relevant departments.
2. Investment and financing policies
(9) Strengthen the service and guidance for the construction of major integrated circuit projects, orderly guide and standardize the development order of the integrated circuit industry, do a good job of planning and layout, strengthen risk warning, and avoid low-level redundant construction.
(10) Encourage and support integrated circuit companies and software companies to strengthen resource integration. Relevant departments of the State Council and local governments must actively support and guide companies’ reorganization and mergers based on market-oriented principles, and no restrictions other than laws, regulations and policies should be set. condition.
(11) Make full use of existing national and local government investment funds to support the development of the integrated circuit industry and software industry, encourage social capital to raise funds through multiple channels in accordance with the principles of marketization, establish investment funds, and improve the level of fund marketization.
(12) Encourage local governments to establish loan risk compensation mechanisms, and support integrated circuit companies and software companies to obtain business through intellectual property pledge financing, equity pledge financing, accounts receivable pledge financing, supply chain finance, technology and intellectual property insurance, etc. loan. 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 integrated circuit and software fields.
(13) Encourage commercial financial institutions to further improve financial services, increase support for medium and long-term loans to the integrated circuit industry and software industry, and actively innovate credit products suitable for the development of the integrated circuit industry and software industry. On the premise of sustainability, increase financial support for major projects; guide insurance funds to invest in equity; support bank wealth management companies, insurance, trusts and other non-bank financial institutions to initiate the establishment of specialized asset management products.
(14) Vigorously support qualified integrated circuit companies and software companies to list and raise funds at home and abroad, speed up the domestic listing review process, and capitalize R&D expenditures that meet the relevant conditions of the Accounting Standards for Business Enterprises. Encourage and support qualified companies to list and raise funds on the Sci-tech Innovation Board and ChiNext, and smooth the exit channels for the original shareholders of related companies. Provide equity financing, equity transfer and other services for integrated circuit companies and software companies at different development stages through different levels of capital markets, expand direct financing channels, and increase the proportion of direct financing.
(15) Encourage qualified integrated circuit companies and software companies to issue corporate bonds, corporate bonds, short-term financing bills and medium-term notes, broaden corporate financing channels, and support companies to raise funds from the bond market through medium and long-term bonds.
3. Research and Development Policy
(16) Focus on the research and development of key core technologies for high-end chips, integrated circuit equipment and process technology, integrated circuit key materials, integrated circuit design tools, basic software, industrial software, and application software, and continue to explore the construction of key core technologies under the conditions of a socialist market economy A new nationwide system for technological research. The Ministry of Science and Technology, the National Development and Reform Commission, the Ministry of Industry and Information Technology and other departments have done a good job in the organization and implementation of relevant work, and actively used national key research and development plans and major national science and technology projects to provide support.
(17) In the fields of advanced storage, advanced computing, advanced manufacturing, high-end packaging and testing, key equipment materials, and new-generation semiconductor technologies, we will promote the construction of various innovation platforms in combination with industry characteristics. Ministry of Science and Technology, National Development and Reform Commission, Ministry of Industry and Information Technology and other departments give priority to supporting relevant innovation platforms to implement R&D projects.
(18) Encourage software companies to implement national standards for software quality, information security, and development management. Strengthen the construction of integrated circuit standardization organizations, improve the standard system, strengthen standard verification, and improve research and development capabilities. Improve the quality of integrated circuits and software, and enhance industry competitiveness.
4. Import and export policy
(19) For a certain period of time, key integrated circuit design companies and software companies encouraged by the state need to temporarily import self-use equipment (including development and testing equipment), software and hardware environments, prototypes, components, and components. Those that meet the requirements can apply for temporary Customs procedures for imported goods, and their import taxes shall be implemented in accordance with current regulations.
(20) For software export contracts signed between software enterprises and enterprises with higher foreign credit ratings, financial institutions may provide financing and insurance support in accordance with the principles of independent loan review and risk control.
(21) Promote the export of integrated circuits, software and information technology services, vigorously develop international service outsourcing business, and support enterprises to establish overseas marketing networks. The Ministry of Commerce has established long-term cooperation mechanisms with relevant departments and key countries and regions, and adopted comprehensive measures to create conditions for enterprises to expand into emerging markets.
5. Talent policy
(22) Further strengthen the construction of integrated circuit and software majors in colleges and universities, accelerate the promotion of the establishment of integrated circuit disciplines, and 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 talent. Strengthen the construction of integrated circuit and software professional teachers, teaching laboratories and internship training bases. The Ministry of Education will strengthen supervision and guidance in conjunction with relevant departments.
(23) Encourage qualified colleges and universities to adopt the method of cooperation with integrated circuit companies to accelerate the construction of demonstration microelectronic colleges. Give priority to the construction and cultivation of integrated enterprises in the field of integrated circuits. Pilot enterprises that are included in the scope of the construction and cultivation of industry-education-integrated enterprises, and if the investment in establishing vocational education meets the regulations, 30% of the investment amount can be deducted for the education surcharges and local education surcharges that the enterprise should pay that year. Encourage social-related industry investment funds to increase investment, and support universities and joint enterprises to develop a special resource bank for integrated circuit talent training. Support exemplary microelectronics colleges and characteristic exemplary software colleges to cooperate with internationally renowned universities and multinational companies, introduce foreign teachers and high-quality resources, and jointly cultivate integrated circuit and software talents.
(24) Encourage local governments 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, and improve the equity incentive mechanism. Through related talent projects, we will increase efforts to introduce top experts and outstanding talents and teams. In industrial clusters or related industrial clusters, priority is given to exploring relevant policies for the introduction of integrated circuit and software talents. 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 mid- and long-term training of urgently needed professionals.
(25) Strengthen industry self-discipline, guide the rational and orderly flow of integrated circuit and software talents, and avoid vicious competition.
6. Intellectual Property Policy
(26) Encourage enterprises to register the exclusive rights of integrated circuit layout designs and software copyrights. Support integrated circuit companies and software companies to apply for intellectual property rights in accordance with the law, and provide relevant support to those that comply with relevant regulations. Vigorously develop integrated circuit and software related intellectual property services.
(27) Strictly implement the intellectual property protection system for integrated circuits and software, and increase punishment for violations of intellectual property rights. Strengthen the protection of the exclusive rights of integrated circuit layout design and software copyright in the network environment, actively develop and apply the copyright protection technology of genuine software, and effectively protect the intellectual property rights of integrated circuits and software.
(28) Explore the establishment of a long-term mechanism for software legalization. All computers (including large computers, servers, microcomputers and laptops) sold in China must have genuine software pre-installed, and computers with non-genuine software pre-installed are prohibited from going on sale. Fully implement policies and measures for government agencies to use genuine software, implement centralized government procurement for general software, and strengthen the management of software assets. Promote the institutionalization and standardization of the use of genuine software in important industries and key areas. Strengthen the publicity, training, supervision and inspection of the use of legitimate software, and create a good environment for the use of legitimate software.
Seven, market application policy
(Twenty-nine) through policy guidance and market application as the traction, increase the promotion of integrated circuits and software innovative products, and drive continuous upgrading of technology and industry.
(30) Promote the agglomeration development of the integrated circuit industry and software industry, support the construction of information technology service industry clusters and integrated circuit industry clusters, and support the characteristic and high-end development of software industry parks.
(Thirty-one) Support backbone enterprises, scientific research institutes, universities and other innovation entities in the field of integrated circuits and software to build various specialized innovation service institutions represented by specialized crowd-creation spaces, and optimize the allocation of technology, equipment, capital, and markets In accordance with the market mechanism, we will provide specialized services focusing on integrated circuits and software to realize the integrated development of large and medium-sized enterprises. Increase support for specialized service platforms such as specialized crowd-creation spaces, technology business incubators, and university science parks that serve the integrated circuit and software industries, and enhance their specialized service capabilities.
(32) Actively guide the development of information technology R&D and application business development service outsourcing. Encourage government departments to purchase services and transfer e-government construction, data center construction, and data processing services that fall within the scope of government responsibilities and are suitable for market-oriented services to qualified software and information technology service organizations. . Promptly formulate and improve corresponding security review and confidentiality management regulations. Encourage large and medium-sized enterprises to establish specialized software and information technology service enterprises relying on information technology R&D and application business institutions.
(Thirty-three) Improve the consumer privacy and trade secret protection system under the network environment, and promote the network development of software and information technology services. Promote software products and services that meet safety requirements in government agencies and institutions at all levels.
(34) Further standardize the market order of the integrated circuit industry and software industry, strengthen anti-monopoly law enforcement, crack down on various monopolistic behaviors in accordance with the law, conduct anti-monopoly reviews of operators, and maintain fair competition in the integrated circuit industry and software industry market. Strengthen law enforcement against unfair competition and crack down on all kinds of unfair competition behaviors in accordance with the law.
(35) Give full play to the role of industry associations and standardization agencies, speed up the formulation of integrated circuit and software related standards, and promote integrated circuit quality evaluation and software development cost measurement specifications.
8. International Cooperation Policy
(36) Deepen global cooperation between the integrated circuit industry and the software industry, and actively create a good environment for international companies 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 companies to build R&D centers in China. Strengthen the communication and exchanges between domestic industry associations and international industry organizations, support domestic enterprises to cooperate with international enterprises at home and abroad, and deeply participate in the international market division of labor and international standard formulation.
(37) Promote the "Go Global" of the integrated circuit industry and the software industry. Facilitate domestic enterprises to jointly build R&D centers overseas, and make better use of international innovation resources to improve the level of industrial development. The National Development and Reform Commission, the Ministry of Commerce and other relevant departments have improved their service levels and created a good environment for enterprises to carry out investment and other cooperation.
Nine, supplementary provisions
(38) All qualified integrated circuit companies (including design, production, packaging, testing, equipment, and material companies) and software companies established in China, regardless of the nature of ownership, can enjoy this policy.
(39) This policy is interpreted by the National Development and Reform Commission, 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 will be implemented from the date of issuance. Continue to implement the policies specified in the Guofa [2000] No. 18 and Guofa [2011] No. 4 documents. If relevant policies are inconsistent with this policy, this policy shall prevail.