内地落实晶片企业免所得税安排 华虹半导体(01347.HK)收市升7.4%
内地财政部、税务总局、发展改革委及工信部就宽减晶片行业所得税公告落实安排,晶片企业最高可免10年所得税,相关措施在2020年1月1日生效。
公告指,国家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;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;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。
内地晶片股今日(17日)现升势,华虹半导体(01347.HK)开市微跌报41.3元,下午抽升,以全日最高位44.5元收市,升7.4%;受多项负面消息困扰的中芯(00981.HK)亦倒升3.7%,全日收20.95元。
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