The announcement points out that integrated circuit manufacturing enterprises or projects with an integrated circuit line width of less than 28 nm (including) and an operation period of more than 15 years encouraged by the state will be exempted from enterprise income tax from the first year to the tenth year; If the width of integrated circuit is less than 65 nm (including), and the operation period is more than 15 years, the enterprise income tax will be exempted from the first to the fifth year, and the enterprise income tax will be halved at the legal tax rate of 25% from the sixth to the tenth year; If the width of the integrated circuit is less than 130 nm (including), and the operation period is more than 10 years, the enterprise income tax will be exempted from the first year to the second year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the third year to the fifth year.
In addition, integrated circuit design, equipment, materials, packaging, testing enterprises and software enterprises encouraged by the state are exempted from enterprise income tax from the first year to the second year from the profit-making year, and the enterprise income tax is halved at the statutory tax rate of 25% from the third year to the fifth year. Key integrated circuit design enterprises and software enterprises encouraged by the state are exempted from enterprise income tax from the first to the fifth year from the profit-making year, and the enterprise income tax is reduced by 10% in successive years.
