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市经济信息化委关于2024年度享受增值税加计抵减政策的集成电路企业清单制定工作有关要求的通知

Notice from the Municipal Commission of Economy and Information Technology on the Requirements for Compiling the List of Integrated Circuit Enterprises Eligible for the Value-Added Tax Additional Deduction Policy for the Year 2024
沪经信导〔2024〕650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 · 49 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 13,240,945

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 390,588,231

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 19,175,214

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 2,722,089

Bahrain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 4,736,227

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 10,102,835

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 1,970,522

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 161,760,104

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 195,309,695

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 2,056,510,786

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 63,518,315

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 2,315,772,619

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 3,805,358

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 3,103,727

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 41,888,537

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 909,428,531

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 219,547,868

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 63,561,418

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 1,362,604

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 65,252,876

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 302,639,928

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 13,857,415

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 4,945,587,111

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 3,794,428,534

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 626,093,088

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 23,984,738,303

Cambodia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 5,410,766

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 66,795,236,706

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 484,494,220

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 2,925,317,159

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 538,665,748

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 26,052,328,317

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 90,357,072

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 139,730,888

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 11,211,506

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 8,003,834,151

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 4,660,615

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 244,577,354

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 17,013,610

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 6,469,381,017

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 8,173,295

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 1,361,775

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 35,709,535

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 6,864,900,789

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 1,160,464

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 137,565,723,099

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 8,863,399,323

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 60188 · recorded trade USD 15,647,658,639

Implementing jurisdiction: China · intervention 60188

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 48 partners (inferred from trade data, 2023 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, Vietnam, United States …
1.企业应按照附件中“享受增值税加计抵减政策的集成电路企业提交材料明细表”的要求提交证明材料。
Supports production in a place, so favours that place by rule.

Full text

关于2024年度享受增值税加计抵减政策的集成电路企业清单制定工作有关要求的通知 沪经信导〔2024〕650号 有关企业: 为贯彻落实工业和信息化部、国家发展改革委、财政部、税务总局《关于2024年度享受增值税加计抵减政策的集成电路企业清单制定工作有关要求的通知》(工信部联电子函〔2024〕264号,以下简称《通知》)有关要求,做好2024年上海市享受增值税加计抵减政策的集成电路企业申报信息初核工作,现就有关事项通知如下: 一、申报条件 从事集成电路设计、生产、封测、装备、材料的企业,并符合通知要求的条件(详见附件)。 二、申报有关要求 (一)申报时间及方式 申请列入清单的企业应于2024年9月25日至10月10日在信息填报系统(https://ic-tax.ccidthinktank.com/)中提交申请。并于10月11-12日将上述材料(纸质版一份,电子版一份)报送至上海市雪野路1000号办事大厅9号窗口。如企业收到修改或完善材料的通知,截止提交时间可延至10月17日下班前。已列入2023年清单的企业,拟继续申请进入2024年清单的,须重新提交《享受增值税加计抵减政策的集成电路企业提交材料明细表》中的相关材料。 (二)申报材料有关要求 1.企业应按照附件中“享受增值税加计抵减政策的集成电路企业提交材料明细表”的要求提交证明材料。 2.企业对所提供材料和数据的真实性负责,应出具加盖企业公章的承诺书(具体形式及内容见信息填报系统中要求)。 三、其他注意事项 清单有效期内,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,应于完成变更登记之日起45日内向上海市经济和信息化委员会报告,并提交企业重大变化情况表和相关材料。 特此通知。 附件:工业和信息化部国家发展改革委财政部税务总局关于2024年度享受增值税加计抵减政策的集成电路企业清单制定工作有关要求的通知(工信部联电子函〔2024〕264号) (https://www.miit.gov.cn/jgsj/dzs/wjfb/art/2024/art_8e41a65ffc014c54b16e56821907c262.html) 上海市经济和信息化委员会 2024年9月24日