光刻膠板塊走強 税收優惠政策支持先進製程 光刻膠國產化空間大
格隆匯12月18日丨光刻膠板塊走強,南大光電大漲超13%,上海新陽、晶瑞股份漲超5%,容大感光、永太科技、強力新材等集體上漲。財政部等四部門發佈《關於促進集成電路產業和軟件產業高質量發展企業所得税政策的公告》,税收優惠政策向先進製程傾斜。光刻膠是半導體光刻工藝的核心材料,受益於本土半導體產能持續擴大和集成電路大基金的支持,國產光刻膠正在迎來前所未有的發展機遇。南大光電自主研發的ArF光刻膠產品近日成功通過客户使用認證;雅克科技在高解析度光刻膠等方面正與下游特定客户進行聯合研發;晶瑞股份的i線光刻膠已供應國內頭部芯片公司。

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