內地芯片企業最高免10年所得稅 明年起執行
《國務院關於印發新時期促進集成電路產業和軟件產業高質量發展若干政策的通知》指,國家鼓勵的集成電路線寬小於28納米(含)、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,自2020年1月1日起執行。
通知提到,經認定後,減按15%的稅率徵收企業所得稅的規定和國家規劃布局內的重點軟件企業和集成電路設計企業,如當年未享受免稅優惠的,可減按10%的稅率徵收企業所得稅同時停止執行。(ta/k) ~
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