財政部發布通知支持集成電路產業和軟件產業免徵進口關稅
uSMART盈立智投3月29日消息,日前,財政部、海關總署、稅務總局發佈關於支持集成電路產業和軟件產業發展進口稅收政策的通知。截至10:45,中芯國際盤中漲超4.76%,華虹半導體盤中漲超2.83%。
相關內容通知爲以下幾種情形的企業提供免徵進口關稅:
集成電路線寬小於65納米的邏輯電路、存儲器生產企業進口國內不能生產或性能不能滿足需求的自用生產性原材料、消耗品等免徵進口關稅;
集成電路線寬小於0.5微米的化合物集成電路生產企業和先進封裝測試企業,進口國內不能生產或性能不能滿足需求的自用生產性原材料、消耗品;
成電路產業的關鍵原材料、零配件(即靶材、光刻膠、掩模版、封裝載板、拋光墊、拋光液、8英寸及以上硅單晶、8英寸及以上硅片)生產企業,進口國內不能生產或性能不能滿足需求的自用生產性原材料、消耗品。
集成電路用光刻膠、掩模版、8英寸及以上硅片生產企業,進口國內不能生產或性能不能滿足需求的淨化室專用建築材料、配套系統和生產設備(包括進口設備和國產設備)零配件等免徵進口關稅。
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