Waitan Ludi Policy Terminal

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 · 51 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 21,279,905

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 505,389,236

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 27,669,786

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 4,009,619

Bahrain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · 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 75033 · recorded trade USD 8,705,234

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 163,062,900

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 619,790,291

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 136,443,809

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 3,860,172,611

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 8,715,507

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 93,788,829

Estonia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 2,037,236

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 48,002,387

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 949,183,934

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 251,234,525

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 63,561,825

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 66,766,301

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 303,399,836

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 34,081,583

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 3,799,339,275

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 964,790,254

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 26,022,517,630

Cambodia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 67,069,050,692

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 1,779,461

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 2,927,441,434

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 26,081,813,774

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 103,039,205

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 139,752,211

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · 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 75033 · recorded trade USD 8,003,978,880

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 8,576,856

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 244,825,690

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 21,981,989

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 6,544,492,069

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 8,360,593

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 3,708,057

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 62,740,259

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 6,908,188,105

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 1,499,309

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 138,237,164,225

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 9,027,932,673

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 75033 · recorded trade USD 15,647,772,682

Implementing jurisdiction: China · intervention 75033

Assessment states

Trade-based partners recorded

Measures

Tax relief

Provincial · origin: Chinese firms or production in China · locality: Local firms · CPC 471; 442 · Keyword screen (unreviewed)

Implemented by China (subnational) · affects 50 partners (inferred from trade data, 2023 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, Vietnam, United States …

（一）增值税15%加计抵减优惠政策

Supports production in a place, so favours that place by rule.

Same central policy, other provinces

三部门关于2023年度享受增值税加计抵减政策的工业母机企业清单制定工作有关事项的通知 · 工信部联通装函〔2023〕245号 · 2023-09-11 · answered in 1 province held · trace it ↗

Province	First document citing it	Dated	Lag
Jiangsu	this document	2024-04-22	224 d

关于2023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〔2023〕228号 · 2023-08-28 · answered in 1 province held · trace it ↗

Province	First document citing it	Dated	Lag
Jiangsu	this document	2024-04-22	238 d

Held documents only: these are counts of what we have collected, not of what each province issued.

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关于集成电路和工业母机企业享受增值税和企业所得税优惠政策有关事项的通知苏财税〔2024〕7号各设区市财政局、发展改革委员会、工业和信息化局，国家税务总局各设区市及苏州工业园区、张家港保税区税务局、第三税务分局：根据《国务院关于印发新时期促进集成电路产业和软件产业高质量发展若干政策的通知》（国发〔2020〕8号）、《财政部税务总局关于集成电路企业增值税加计抵减政策的通知》（财税〔2023〕17号）、《财政部税务总局关于工业母机企业增值税加计抵减政策的通知》（财税〔2023〕25号）、《财政部税务总局国家发展改革委工业和信息化部关于提高集成电路和工业母机企业研发费用加计扣除比例的公告》（财政部税务总局国家发展改革委工业和信息化部公告2023年第44号）等相关规定，为方便我省集成电路和工业母机企业享受增值税和企业所得税优惠政策，现将有关事项通知如下：一、集成电路企业（一）增值税15%加计抵减优惠政策 1.享受优惠办理方式对适用加计抵减政策的集成电路企业采取清单管理。适用加计抵减政策的企业是指财税〔2023〕17号中提及的享受增值税加计抵减政策的集成电路设计、生产、封测、装备、材料企业。享受政策的企业条件见《工业和信息化部国家发展改革委财政部税务总局关于2023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〔2023〕228号）。 2.办理程序和时间申请列入清单的企业，原则上应于当年9月1日至9月20日在信息填报系统（https://ic-tax.ccidthinktank.com/）中提交申请，并生成纸质文件加盖企业公章，连同必要佐证材料（电子版、纸质版）报至设区市工信局，各设区市工信局汇总后报省工信厅。 3.相关材料申请享受增值税15%加计抵减优惠政策的企业按照《工业和信息化部国家发展改革委财政部税务总局关于2023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〔2023〕228号）附件材料清单准备。 4.相关要求（1）企业可于当年10月31日后，从信息填报系统中查询是否列入清单。清单印发后，企业可在当期一并计提前期可计提但未计提的加计抵减额。（2）清单有效期内，如企业发生更名、分立、合并、重组以及主营业务重大变化等情况，各地工信部门应于企业完成变更登记之日起45日内将核实后的企业重大变化情况表（工信部联电子函〔2023〕228号文附件3）和相关材料报省工信厅，超过报送变更情况说明时间的，将不予受理。（3）各地工信部门会同发改、财政、税务部门按职责分工对清单内的企业加强日常监管。在监管过程中，如发现企业存在以虚假信息获得减免税资格，应及时联合核查，并将核查情况联合报送省工信厅。（二）提高研发费用加计扣除比例至120%优惠政策集成电路根据企业类型分别适用清单管理方式和转请核查方式。 1.享受优惠办理方式（1）适用清单管理方式的集成电路企业。符合《国家发展改革委等部门关于做好2024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〔2024〕351号）规定条件的集成电路生产企业或项目归属企业、重点集成电路设计企业。（2）适用转请核查方式的集成电路企业。符合《中华人民共和国工业和信息化部国家发展改革委财政部国家税务总局公告（2021年第9号）》规定条件的集成电路装备、材料、封装、测试企业。 2.办理程序和时间（1）适用清单管理方式的企业。申请列入清单的企业应于当年3月25日至4月16日在信息填报系统（https://yyglxxbs.ndrc.gov.cn/xxbs-front/）中提交申请及相关佐证材料（包括经审计的企业会计报告）。申请企业须准备两份加盖公章的纸质材料及光盘报送至省发改委、省工信厅确定的接受单位（集成电路企业或项目报至省半导体行业协会）。（2）适用转请核查方式的企业。企业每年汇算清缴时应向主管税务机关提交享受企业所得税优惠政策留存备查资料（胶装纸质资料1份）。省税务局当年4月16日前将转请核查企业名单和留存备查资料转请省工信厅、省发改委核查。 3.相关材料（1）适用清单管理方式企业需要提交的佐证材料。《国家发展改革委等部门关于做好2024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〔2024〕351号）附件3明细表确定的材料，填报说明见信息填报系统。（2）适用转请核查方式企业需要提交的留存备查资料。采用转请核查方式企业对照国家文件相关规定自行判断所属企业类型，向主管税务机关提交相应留存备查资料，按照《关于享受集成电路和软件产业企业所得税优惠政策有关事项的通知》（苏财税〔2021〕13号）相关企业对应的附件准备（无需提供“企业所得税年度纳税申报表（附表A107042）”）。 4.相关要求（1）适用清单管理方式企业，可于汇算清缴结束前，从信息填报系统中查询是否列入清单。适用转请核查方式企业，由省工信厅或省发改委将转请核查情况印发成清单并转交省税务局，税务部门将相关转请核查结果通知企业。（2）清单印发前，企业可以选择先享受提高研发费用加计扣除比例至120%税收优惠政策；也可以选择清单印发后再享受提高研发费用加计扣除比例至120%优惠政策。如经核查不符合享受优惠条件的，可在汇算清缴期内更正申报补缴税款，不涉及滞纳金。（三）集成电路企业所得税减免优惠政策申请享受集成电路企业所得税减免优惠（“两免三减半”、“五免五减半”、“十免”、“五免及接续年度10%”等）的企业按照苏财税〔2021〕13号文件办理。二、工业母机企业（一）增值税15%加计抵减优惠政策 1.享受优惠办理方式对适用加计抵减政策的工业母机企业采取清单管理。适用企业为在江苏省区域内注册，具有独立法人资格，满足财税〔2023〕25号文规定条件的工业母机企业。享受政策的企业条件见财税〔2023〕25号附件。 2.办理程序和时间申请列入清单的企业应于当年10月10日前登录网站（www.gymjtax.com），选择“增值税加计抵减政策申报”入口，提交申请，并生成纸质文件加盖企业公章，连同必要佐证材料（电子版、纸质版）报至设区市工信局，各设区市工信局审核汇总后报省工信厅。 3.相关材料申请享受增值税15%加计抵减优惠政策的企业按照《工业和信息化部财政部国家税务总局关于2023年度享受增值税加计抵减政策的工业母机企业清单制定工作有关事项的通知》（工信部联通装函〔2023〕245号）附件材料清单准备。 4.相关要求（1）企业可于当年11月20日后，从信息填报系统中查询是否列入清单。清单印发后，企业可在当期一并计提前期可计提但未计提的加计抵减额。（2）清单有效期内，如企业发生更名、分立、合并、重组以及主营业务重大变化等情况，各地工信部门应于企业完成变更登记之日起45日内将核实后的企业重大变化情况表（工信部通装函〔2023〕245号文附件2）和相关材料报省工信厅，超过报送变更情况说明时间的，将不予受理。（3）各地工信部门会同财政、税务部门按职责分工对清单内企业加强日常监管。在监管过程中，如发现企业存在以虚假信息获得减免税资格，应及时联合核查，并将核查情况联合报送省工信厅。（二）提高研发费用加计扣除比例至120%优惠政策 1.享受优惠办理方式采用清单管理方式，适用企业为在江苏省区域内注册，具有独立法人资格，符合《工业和信息化部国家发展和改革委员会财政部国家税务总局关于开展2023年度享受研发费用加计扣除政策的工业母机企业清单制定工作的通知》（工信部联通装函〔2024〕60号）规定条件的工业母机企业。 2.办理程序和时间申请列入清单的企业应于当年3月31日前登录网站（www.gymjtax.com），选择“工业母机企业研发费用加计扣除政策申报入口”提交申请，并生成纸质文件加盖企业公章，连同必要佐证材料（电子版、纸质版）报至设区市工信局，各设区市工信局审核汇总后报省工信厅。 3.相关材料享受提高研发费用加计扣除比例至120%政策的企业按照《工业和信息化部国家发展和改革委员会财政部国家税务总局关于开展2023年度享受研发费用加计扣除政策的工业母机企业清单制定工作的通知》（工信部联通装函〔2024〕60号）附件材料清单准备。 4.相关要求（1）企业可于当年5月10日后，从信息填报系统中查询是否列入清单。清单印发前，企业在下一年度企业所得税预缴申报时，可自行判断是否符合条件，如符合条件，在预缴申报时可先行享受优惠；年度汇算清缴时，如未被列入清单，按规定补缴税款，依法不加收滞纳金。（2）申报企业对所提供材料和数据的真实性负责，并签署承诺书，承诺申报出现失信行为，接受有关部门按照法律、法规和国家有关规定处理。（3）各地工信部门会同发改、财政、税务部门按职责分工对列入清单的企业加强日常监管。在监管过程中，如发现企业存在以虚假信息获得减免税资格，应及时联合核查，并将核查情况联合报送省工信厅。三、其他事项请各地相关部门做好宣传解读工作，组织符合条件的企业应报尽报，并做好审核把关。本通知有关事项办理时限、制定程序、适用条件如有变化，以国家部委最新通知为准。联系人：省财政厅税政处汪志勇（025-83633300）省发改委高技术处陈柏羽（025-83390186）省工信厅装备工业处徐可（025-69652756）省工信厅电子信息处余茂洋（025-69652947）省税务局货劳处王苏徽（025-58528807）省税务局企业所得税处赵淞冉（025-58528825）江苏省财政厅江苏省发展和改革委员会江苏省工业和信息化厅国家税务总局江苏省税务局 2024年4月22日

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关于集成电路和工业母机企业享受增值税和企业所得税优惠政策有关事项的通知

Programme histories

Country-interest evidence · pilot

Measures

Same central policy, other provinces

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