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 · 48 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 17,802,505

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 472,563,215

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 6,561,800

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,634,015

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 3,994,033

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 6,038,361

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 285,605,312

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 106,681,593

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 332,497,701

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 14,524,436

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,259,210,653

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 7,767,433

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 1,462,431

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 11,763,599

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 396,830,924

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 131,819,758

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 240,560,036

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 56,938,803

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 245,065,027

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 34,605,962

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 3,172,128,924

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 1,514,865,287

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 161,973,348

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 18,153,600,970

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 68,341,708,489

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 1,702,710

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,006,119

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 191,564,731

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,713,431,680

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 226,985,083

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 26,677,510,327

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 60,407,042

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 11,432,049

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 15,008,924

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 7,806,556,743

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 3,001,787

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 294,734,091

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 9,763,437

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 7,221,635,660

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 6,722,065

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,260,188

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 13,786,777

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 4,496,399,364

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 86,059,501,028

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 11,039,645,783

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 6,154,492,462

South Africa: Trade-based inference; exporters to China; summed product trade > USD 1m; 2017 trade; broad sector headings; computed, not analyst-reviewed · intervention 53484 · recorded trade USD 2,121,250

Implementing jurisdiction: China · intervention 53484

Assessment states

Trade-based partners recorded

Measures

Tax relief

Central · origin: Chinese firms or production in China · CPC 471 · in force from 2018-01-01 · Keyword screen (unreviewed)

Implemented by China (national) · affects 47 partners (inferred from trade data, 2017 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Philippines …

一、2018年1月1日后投资新设的集成电路线宽小于130纳米，且经营期在10年以上的集成电路生产企业或项目，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 · 财税〔2018〕27号 · 2018-03-28 · answered in 2 provinces held · trace it ↗

Province	First document citing it	Dated	Lag
Anhui	安徽省人民政府关于印发安徽省新一代人工智能产业发展规划（2018—2030年）的通知	2018-05-11	44 d
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	2963 d

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

Full text

关于集成电路生产企业有关企业所得税政策问题的通知财税〔2018〕27号各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局、发展改革委、工业和信息化主管部门，新疆生产建设兵团财政局、发展改革委、工业和信息化委员会：为进一步支持集成电路产业发展，现就有关企业所得税政策问题通知如下：一、2018年1月1日后投资新设的集成电路线宽小于130纳米，且经营期在10年以上的集成电路生产企业或项目，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、2018年1月1日后投资新设的集成电路线宽小于65纳米或投资额超过150亿元，且经营期在15年以上的集成电路生产企业或项目，第一年至第五年免征企业所得税，第六年至第十年按照25%的法定税率减半征收企业所得税，并享受至期满为止。三、对于按照集成电路生产企业享受本通知第一条、第二条税收优惠政策的，优惠期自企业获利年度起计算；对于按照集成电路生产项目享受上述优惠的，优惠期自项目取得第一笔生产经营收入所属纳税年度起计算。四、享受本通知第一条、第二条税收优惠政策的集成电路生产项目，其主体企业应符合集成电路生产企业条件，且能够对该项目单独进行会计核算、计算所得，并合理分摊期间费用。五、2017年12月31日前设立但未获利的集成电路线宽小于0.25微米或投资额超过80亿元，且经营期在15年以上的集成电路生产企业，自获利年度起第一年至第五年免征企业所得税，第六年至第十年按照25%的法定税率减半征收企业所得税，并享受至期满为止。六、2017年12月31日前设立但未获利的集成电路线宽小于0.8微米（含）的集成电路生产企业，自获利年度起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。七、享受本通知规定税收优惠政策的集成电路生产企业的范围和条件，按照《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）第二条执行；财税〔2016〕49号文件第二条第（二）项中“具有劳动合同关系”调整为“具有劳动合同关系或劳务派遣、聘用关系”，第（三）项中汇算清缴年度研究开发费用总额占企业销售（营业）收入总额（主营业务收入与其他业务收入之和）的比例由“不低于5%”调整为“不低于2%”，同时企业应持续加强研发活动，不断提高研发能力。八、集成电路生产企业或项目享受上述企业所得税优惠的有关管理问题，按照财税〔2016〕49号文件和税务总局关于办理企业所得税优惠政策事项的相关规定执行。九、本通知自2018年1月1日起执行。财政部税务总局国家发展改革委工业和信息化部 2018年3月28日