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国家推集成电路和软件企业税务优惠政策最多免税10年
阿思达克 08-05 09:10
国务院印发《新时期促进集成电路产业和软件产业高质量发展的若干政策》明确,鼓励的集成电路线宽小於28纳米,且经营期在15年以上的集成电路生产企业或项目,第一年至第十年免徵企业所得税。国家鼓励的集成电路线宽小於65纳米,且经营期在15年以上的集成电路生产企业或项目,第一年至第五年免徵企业所得税,第六年至第十年按照25%的法定税率减半徵收企业所得税。

国家鼓励的集成电路线宽小於130纳米,且经营期在10年以上的集成电路生产企业或项目,第一年至第二年免徵企业所得税,第三年至第五年按照25%的法定税率减半徵收企业所得税。国家鼓励的线宽小於130纳米的集成电路生产企业纳税年度发生的亏损,准予向以後年度结转,总结转年限最长不得超过10年。

国家鼓励的集成电路设计、装备、材料、封装、测试企业和软件企业,自获利年度起,第一年至第二年免徵企业所得税,第三年至第五年按照25%的法定税率减半徵收企业所得税。

国家鼓励的重点集成电路设计企业和软件企业,自获利年度起,第一年至第五年免徵企业所得税,接续年度减按10%的税率徵收企业所得税。(ta/w) ~

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