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《大行报告》中金:内地支持半导体全产业链加速发展 长期利好集成电路业
阿思达克 08-05 12:52
中金发表报告表示,国务院於发布了《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》,和现有政策相比,看到以下三点变化,第一是在现有的「五免五减半」政策基础上,首次推出十年免徵所得税政策,支持28nm及以下先进工艺生产企业发展;第二是把「两免三减半」政策适用范围从过去的芯片设计扩大到封装、设备、材料全产业链,同时对重点设计及软件企业税收优惠加大;第三是与生产相关的原材料等产品进口关税免除政策继续施行,明确设备免税条件。此外,人才政策方面,第一次明确把集成电路列入「一级学科」,并对产教融合企业提出明确税收优惠。该行认为新政策的落地长期利好中国集成电路行业发展,加速半导体国产化进程。

该行表示,具体来看,对於28nm及以下线宽的企业或项目,适用「十年免税」政策;对於28nm至65nm的企业或项目,适用「五免五减半」政策;对於65nm至130nm(包含)的企业或项目,使用「两免三减半」政策。该行认为,目前华虹集团旗下的华力微电子(未上市)、合肥长鑫(未上市)等企业有望直接受益。

中金称,新政策明确指出,对集成电路线宽小於65nm(含)/特色工艺线宽小於0.25um(含)化合物半导体工艺线宽小於0.5um(含)先进封装测试企业的生产相关原材料、消耗品等进口关税继续免除。同时,明确对符合规定的企业进口自用设备实行关税免除。该行认为此举有望继续降低领先的半导体制造及封装企业生产成本其过去数年行业地位提升得到进一步巩固。

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