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关于集成电路设计企业和软件企业2019年度企业所得税汇算清缴适用政策的公告

Announcement on the Policies Applicable to the 2019 Corporate Income Tax Annual Settlement for Integrated Circuit Design Enterprises and Software Enterprises
财政部公告2020年第29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; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 12,049,338

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 403,757,330

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 7,775,533

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,175,568

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 5,346,694

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 249,904,796

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 145,003,767

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 88,679,912

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 30,874,756

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,987,898,950

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 6,753,550

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,537,789

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 32,441,680

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 787,712,287

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 124,637,242

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 214,364,373

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,140,789

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 118,240,421

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 204,496,884

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 20,429,549

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 5,445,037,943

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,542,119,747

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 302,900,893

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 20,984,654,141

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 65,035,604,256

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 2,864,486

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,130,395

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 178,444,177

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 2,645,094,340

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 210,325,377

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 33,518,676,285

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 88,795,474

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 23,979,557

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 17,552,111

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 7,674,292,836

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 1,526,325

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 266,067,561

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 14,991,642

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 7,538,402,708

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 5,979,300

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 2,529,321

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 26,327,045

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 4,763,528,912

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 103,143,750,904

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 14,451,819,583

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 53054 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 53054

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · origin: Chinese firms or production in China · CPC 471 · Keyword screen (unreviewed)
Implemented by China (national) · affects 46 partners (inferred from trade data, 2019 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Vietnam …
一、依法成立且符合条件的集成电路设计企业和软件企业,在2019年12月31日前自获利年度起计算优惠期,第一年至第二年免征企业所得税,第三年至第五年按照25%的法定税率减半征收企业所得税,并享受至期满为止。
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

This document · 财政部公告2020年第29号 · 2020-05-29 · answered in 1 province held · trace it ↗
ProvinceFirst document citing itDatedLag
Beijing 北京市经济和信息化局关于2026年北京市集成电路和软件企业享受税收优惠政策有关事项的通知 2026-05-08 2170 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

关于集成电路设计企业和软件企业2019年度企业所得税 汇算清缴适用政策的公告 财政部 税务总局公告2020年第29号 现就集成电路设计和软件产业2019年度企业所得税汇算清缴适用政策公告如下: 一、依法成立且符合条件的集成电路设计企业和软件企业,在2019年12月31日前自获利年度起计算优惠期,第一年至第二年免征企业所得税,第三年至第五年按照25%的法定税率减半征收企业所得税,并享受至期满为止。 二、本公告第一条所称“符合条件”是指符合《财政部 国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税〔2012〕27号)和《财政部 国家税务总局 发展改革委 工业和信息化部关于软件和集成电路产业企业所得税优惠政策有关问题的通知》(财税〔2016〕49号)规定的条件。 特此公告。 财政部 税务总局 2020年5月29日