Circular on Enterprise Income Tax Policy Issues Relevant to Integrated Circuit Production Enterprises

关于集成电路生产企业有关企业所得税政策问题的通知

Tax incentives are given to promote the IC industry

(Issued by the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology on March 28, 2018 and effective as of January 1, 2018.)

(财政部、国家税务总局、国家发展和改革委员会、工业和信息化部于二零一八年三月二十八日发布，自二零一八年一月一日起执行。)

 

财税 [2018] 27号

Cai Shui [2018] No.27

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、发展改革委、工业和信息化主管部门，新疆生产建设兵团财政局、发展改革委、工业和信息化委员会：

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]