LATEST
外 Waitan Ludi Policy Terminal China industrial-policy monitor · updated 2026-10-25
← Documents · Graph

关于集成电路设计和软件产业企业所得税政策的公告

Announcement on Corporate Income Tax Policies for Enterprises in the Integrated Circuit Design and Software Industries
财政部公告2019年第68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; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 18,045,620

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 437,299,957

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 5,369,145

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 2,749,621

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 5,202,986

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 5,429,770

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 277,505,998

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 139,605,567

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 202,522,094

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 20,887,576

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 2,175,049,891

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 8,465,499

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 3,358,642

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 25,114,707

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 562,374,092

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 130,768,399

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 150,549,313

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 82,780,083

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 236,991,651

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 26,850,693

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 4,477,901,429

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 1,355,913,248

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 234,371,496

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 20,047,953,229

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 84,444,037,637

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 1,205,295

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 1,540,894

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 197,520,431

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 2,809,383,006

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 224,834,703

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 28,722,955,947

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 83,999,894

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 15,063,712

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 12,371,698

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 8,228,134,093

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 1,560,605

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 247,300,461

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 13,598,969

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 7,305,117,823

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 4,367,873

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 2,328,106

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 7,930,822

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 4,908,975,935

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 101,899,981,305

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 12,846,584,237

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2018 trade; broad sector headings; computed, not analyst-reviewed · intervention 53237 · recorded trade USD 7,647,130,736

Implementing jurisdiction: China · intervention 53237

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, 2018 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Philippines …
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2018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2019年第68号 · 2019-05-17 · 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 2548 d
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

关于集成电路设计和软件产业企业所得税政策的公告 财政部 2019年第68号 为支持集成电路设计和软件产业发展,现就有关企业所得税政策公告如下: 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2018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 2019年5月17日