內地落實晶片企業免所得稅安排 華虹半導體(01347.HK)收市升7.4%
內地財政部、稅務總局、發展改革委及工信部就寬減晶片行業所得稅公告落實安排,晶片企業最高可免10年所得稅,相關措施在2020年1月1日生效。
公告指,國家鼓勵的集成電路線寬小於28納米,且經營期在15年以上的集成電路生產企業或項目,第一年至第十年免徵企業所得稅;集成電路線寬小於65納米,且經營期在15年以上的集成電路生產企業或項目,第一年至第五年免徵企業所得稅,第六年至第十年按照25%的法定稅率減半徵收企業所得稅;集成電路線寬小於130納米,且經營期在10年以上的集成電路生產企業或項目,第一年至第二年免徵企業所得稅,第三年至第五年按照25%的法定稅率減半徵收企業所得稅。
內地晶片股今日(17日)現升勢,華虹半導體(01347.HK)開市微跌報41.3元,下午抽升,以全日最高位44.5元收市,升7.4%;受多項負面消息困擾的中芯(00981.HK)亦倒升3.7%,全日收20.95元。
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