Promulgated: March 7 2002
Effective: as of date of promulgation
Interpreting authority: State Administration of Taxation and Ministry of Information Industry
Applicability: For purposes of the Measures, "integrated circuit design enterprise" refers to any organization engaged in the design of integrated circuit products (including development of integrated circuit design software) that is legally established in the PRC with independent legal person status.
State Administration of Taxation and Ministry of Information Industry, Administration of the Certification of Integrated Circuit Design Enterprises and Products Measures
信息产业部、国家税务总局集成电路设计企业及产品认定管理办法
Procedures for the examination and certification of integrated circuit design enterprises, and the application of tax privileges to these enterprises.
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