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 · 47 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · 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 52876 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 52876

Assessment states

Trade-based partners recorded

Measures

Tax relief

Central · origin: Chinese firms or production in China · CPC 471 · in force from 2020-01-01 · 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 …

五、符合原有政策条件且在2019年(含)之前已经进入优惠期的企业或项目,2020年(含)起可按原有政策规定继续享受至期满为止,如也符合本公告第一条至第四条规定,可按本公告规定享受相关优惠,其中定期减免税优惠,可按本公告规定计算优惠期,并就剩余期限享受优惠至期满为止。

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45号 · 2020-12-11 · answered in 1 province held · trace it ↗

Province	First document citing it	Dated	Lag
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	1974 d

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

Full text

关于促进集成电路产业和软件产业高质量发展企业所得税政策的公告财政部　税务总局　发展改革委　工业和信息化部公告2020年第45号根据《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)有关要求,为促进集成电路产业和软件产业高质量发展,现就有关企业所得税政策问题公告如下: 一、国家鼓励的集成电路线宽小于28纳米(含),且经营期在15年以上的集成电路生产企业或项目,第一年至第十年免征企业所得税;国家鼓励的集成电路线宽小于65纳米(含),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;国家鼓励的集成电路线宽小于130纳米(含),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。对于按照集成电路生产企业享受税收优惠政策的,优惠期自获利年度起计算;对于按照集成电路生产项目享受税收优惠政策的,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,集成电路生产项目需单独进行会计核算、计算所得,并合理分摊期间费用。国家鼓励的集成电路生产企业或项目清单由国家发展改革委、工业和信息化部会同财政部、税务总局等相关部门制定。二、国家鼓励的线宽小于130纳米(含)的集成电路生产企业,属于国家鼓励的集成电路生产企业清单年度之前5个纳税年度发生的尚未弥补完的亏损,准予向以后年度结转,总结转年限最长不得超过10年。三、国家鼓励的集成电路设计、装备、材料、封装、测试企业和软件企业,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。国家鼓励的集成电路设计、装备、材料、封装、测试企业和软件企业条件,由工业和信息化部会同国家发展改革委、财政部、税务总局等相关部门制定。四、国家鼓励的重点集成电路设计企业和软件企业,自获利年度起,第一年至第五年免征企业所得税,接续年度减按10%的税率征收企业所得税。国家鼓励的重点集成电路设计和软件企业清单由国家发展改革委、工业和信息化部会同财政部、税务总局等相关部门制定。五、符合原有政策条件且在2019年(含)之前已经进入优惠期的企业或项目,2020年(含)起可按原有政策规定继续享受至期满为止,如也符合本公告第一条至第四条规定,可按本公告规定享受相关优惠,其中定期减免税优惠,可按本公告规定计算优惠期,并就剩余期限享受优惠至期满为止。符合原有政策条件,2019年(含)之前尚未进入优惠期的企业或项目,2020年(含)起不再执行原有政策。六、集成电路企业或项目、软件企业按照本公告规定同时符合多项定期减免税优惠政策条件的,由企业选择其中一项政策享受相关优惠。其中,已经进入优惠期的,可由企业在剩余期限内选择其中一项政策享受相关优惠。七、本公告规定的优惠,采取清单进行管理的,由国家发展改革委、工业和信息化部于每年3月底前按规定向财政部、税务总局提供上一年度可享受优惠的企业和项目清单;不采取清单进行管理的,税务机关按照财税〔2016〕49号第十条的规定转请发展改革、工业和信息化部门进行核查。八、集成电路企业或项目、软件企业按照原有政策规定享受优惠的,税务机关按照财税〔2016〕49号第十条的规定转请发展改革、工业和信息化部门进行核查。九、本公告所称原有政策,包括:《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)、《财政部　国家税务总局　发展改革委　工业和信息化部关于进一步鼓励集成电路产业发展企业所得税政策的通知》(财税〔2015〕6号)、《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)、《财政部　税务总局　国家发展改革委　工业和信息化部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)、《财政部　税务总局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　税务总局公告2019年第68号)、《财政部　税务总局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)。十、本公告自2020年1月1日起执行。财税〔2012〕27号第二条中“经认定后,减按15%的税率征收企业所得税”的规定和第四条“国家规划布局内的重点软件企业和集成电路设计企业,如当年未享受免税优惠的,可减按10%的税率征收企业所得税”同时停止执行。财政部国家税务总局国家发展改革委工业和信息化部 2020年12月11日