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关于做好2022年享受税收优惠政策的集成电路企业或项目、软件企业清单制定工作的通知

Notice on the Preparation of the List of Integrated Circuit Enterprises or Projects and Software Enterprises Eligible for Tax Incentives in 2022
发改〔2022〕338号
Radar: Semiconductors (rank 7 of 16)

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 47 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 14,075,822

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 321,972,672

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 15,499,272

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 8,748,811

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 11,424,078

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 302,926,478

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 221,618,672

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 80,471,205

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 46,941,657

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 2,617,195,237

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 4,974,817

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 3,409,766

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 41,013,504

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 899,372,426

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 186,939,237

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 58,082,536

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 98,731,407

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 267,334,650

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 24,792,954

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 7,768,126,138

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 3,284,768,407

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 404,906,011

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 26,756,722,982

Cambodia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 6,585,445

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 89,846,544,057

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 6,208,099

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 263,653,871

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 3,255,667,928

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 448,523,818

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 37,409,730,950

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 113,450,668

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 7,892,858

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 26,375,502

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 9,836,019,361

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 2,201,066

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 409,366,262

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 25,761,267

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 8,217,354,977

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 5,191,641

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 3,612,500

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 57,290,057

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 7,706,867,353

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 159,003,849,609

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 16,564,872,956

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 19,156,232,412

South Africa: Trade-based inference; exporters to China; summed product trade > USD 1m; 2021 trade; broad sector headings; computed, not analyst-reviewed · intervention 52396 · recorded trade USD 8,062,578

Implementing jurisdiction: China · intervention 52396

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Provincial · origin: Chinese firms or production in China · locality: Local firms · CPC 471 · Keyword screen (unreviewed)
Implemented by China (subnational) · affects 46 partners (inferred from trade data, 2021 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, Vietnam, United States …
对于2021年因合理原因未能申请享受企业所得税优惠政策的集成电路设计企业和软件企业,可补充申请列入2020年度享受企业所得税优惠政策的企业清单。
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

ProvinceFirst document citing itDatedLag
Beijing this document 2022-03-15 1 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

京发改〔2022〕338号 各有关单位: 为贯彻落实国家发展改革委、工业和信息化部、财政部、海关总署、国家税务总局联合印发的《关于做好2022年享受税收优惠政策的集成电路企业或项目、软件企业清单制定工作有关要求的通知》(发改高技〔2022〕390号,以下简称《通知》,附件1)有关要求,做好2022年北京市享受税收优惠政策的集成电路企业或项目、软件企业清单制定工作,现就有关事项通知如下: 一、申报条件 符合《通知》要求的集成电路企业或项目、软件企业均可申报。 对于2021年因合理原因未能申请享受企业所得税优惠政策的集成电路设计企业和软件企业,可补充申请列入2020年度享受企业所得税优惠政策的企业清单。 二、申报有关要求 (一)申报时间及方式 申请列入2022年享受税收优惠政策清单的企业,应于2022年3月25日至4月16日在信息填报系统(https://yyglxxbs.ndrc.gov.cn/xxbs-front/,下同)中提交申请。 申请列入2020年度享受企业所得税优惠政策清单的企业,应于2022年3月15日至3月21日在信息填报系统“补充申请”栏目提出补充申报申请;经审核通过后,于2022年3月25日至4月16日在信息填报系统“补充申请”栏目完成信息填写。 (二)申报材料有关要求 1.企业应按照《通知》中“附件材料-享受税收优惠政策的集成电路企业、项目和软件企业提交材料明细表”以及本通知“参考模板(附件2)”的要求提交证明材料。 2.企业需提交纸质版材料和电子版材料。其中,纸质版材料包括系统生成的纸质文件,以及上述证明材料(均需加盖公章);电子版材料包括纸质版材料盖章后的扫描件,以及纸质版材料对应的可编辑文件,刻录成光盘。 3.企业对所提供材料和数据的真实性负责。 4.北京经济技术开发区管委会、各区发展改革委应指导属地相关企业于4月16日前通过信息填报系统提交申请,并于4月16日下班前将上述材料(纸质版三份,电子版一份)材料报送至市发展改革委。 5.北京经济技术开发区管委会、各区发展改革委会同经济和信息化、财政、海关、税务部门加强对清单内企业的主动服务和日常监管,如发现企业存在以虚假信息获得减免税资格,应及时上报市发展改革委。 三、其他注意事项 (一)2021年已列入清单的企业如需享受新一年度税收优惠政策(进口环节增值税分期纳税政策除外),2022年需重新申报。 (二)2022年申报时间(4月16日)截止后,信息填报系统不再支持企业补充提交经审计的企业会计报告,请相关企业提前准备,经审计的企业会计报告须在提交申请时一并提交。 (三)清单印发前,企业可依据税务有关管理规定,先行按照企业条件和项目标准享受相关国内税收优惠政策。清单印发后,如企业未被列入清单,应按规定补缴已享受优惠的企业所得税款。 (四)清单印发后,如已享受税收优惠政策的企业或项目发生更名、分立、合并、重组以及主营业务重大变化等情况,北京经济技术开发区管委会、各区发展改革委应于30日内向市发展改革委报告,并提交相关材料。 特此通知。 北京市发展和改革委员会 北京市经济和信息化局 2022年3月15日

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附件3:北京市经济技术开发区管委会、各区发展改革委工作联络人 docx
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附件3 北京经济技术开发区管委会、各区发展改革委工作联络人 序号 所属区 姓名 所在部门 联系电话 1 东城区 杜 雪 区发改委产业发展科 87160670 2 西城区 胡 陈 区发改委企业科 83926757 3 朝阳区 车卫红 区发改委产业科 65090645 4 海淀区 童 月 区发改委企业服务科 88498266 5 丰台区 杜 鑫 区发改委发展规划科 83656378 6 石景山区 段清扬 区发改委 88699505 7 门头沟区 李家琳 区投资促进服务中心 产业促进部 69803454 8 房山区 王世熙 区发改委产业科 69379368 9 通州区 林尚伟 区发改委经济科 69554805 10 顺义区 卞 野 区发改委产业科 89430850 11 大兴区 李红绪 区发改委产业科 81296322 12 昌平区 游 芳 区发改委产业发展科 80110258 13 平谷区 石大虎 区发改委产业发展科 89999167 14 怀柔区 张 芳 区发改委产业科 69646513 15 密云区 王 愿 区发改委产业科 69041783 16 延庆区 李海明 区发改委产业科 69145022 17 经开区 王汝鹏 孙启阳 营商合作局 67864350(集成电路) 67862900(软件)
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