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财政部 海关总署 税务总局关于支持集成电路产业和软件产业发展进口税收政策的通知

Notice from the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Import Tax Policies to Support the Development of the Integrated Circuit and Software Industries
财关税〔2021〕4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 · 94 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · 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 52771 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 52771

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · 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 52772 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 52772

Assessment states
  • Trade-based partners recorded
  • Trade-based partners recorded

Measures

Import duty relief on inputs
Central · origin: Chinese firms or production in China · CPC 471 · in force from 2020-07-27 · until 2030-12-31 · 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、对下列情形,免征进口关税:
Duty relief only for firms producing in China, so favours production there.
Tax relief
Central · CPC 471 · in force from 2020-07-27 · until 2030-12-31 · 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、对下列情形,免征进口关税:

Same central policy, other provinces

This document · 财关税〔2021〕4号 · 2021-03-16 · answered in 0 provinces held · trace it ↗
ProvinceFirst document citing itDatedLag
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

财政部 海关总署 税务总局关于支持集成电路产业和软件产业发展进口税收政策的通知 财关税〔2021〕4号 各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,海关总署广东分署、各直属海关,国家税务总局各省、自治区、直辖市、计划单列市税务局,财政部各地监管局,国家税务总局驻各地特派员办事处: 为贯彻落实《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),经国务院同意,现将有关进口税收政策通知如下: 一、对下列情形,免征进口关税: (一)集成电路线宽小于65纳米(含,下同)的逻辑电路、存储器生产企业,以及线宽小于0.25微米的特色工艺(即模拟、数模混合、高压、射频、功率、光电集成、图像传感、微机电系统、绝缘体上硅工艺)集成电路生产企业,进口国内不能生产或性能不能满足需求的自用生产性(含研发用,下同)原材料、消耗品,净化室专用建筑材料、配套系统和集成电路生产设备(包括进口设备和国产设备)零配件。 (二)集成电路线宽小于0.5微米的化合物集成电路生产企业和先进封装测试企业,进口国内不能生产或性能不能满足需求的自用生产性原材料、消耗品。 (三)集成电路产业的关键原材料、零配件(即靶材、光刻胶、掩模版、封装载板、抛光垫、抛光液、8英寸及以上硅单晶、8英寸及以上硅片)生产企业,进口国内不能生产或性能不能满足需求的自用生产性原材料、消耗品。 (四)集成电路用光刻胶、掩模版、8英寸及以上硅片生产企业,进口国内不能生产或性能不能满足需求的净化室专用建筑材料、配套系统和生产设备(包括进口设备和国产设备)零配件。 (五)国家鼓励的重点集成电路设计企业和软件企业,以及符合本条第(一)、(二)项的企业(集成电路生产企业和先进封装测试企业)进口自用设备,及按照合同随设备进口的技术(含软件)及配套件、备件,但《国内投资项目不予免税的进口商品目录》、《外商投资项目不予免税的进口商品目录》和《进口不予免税的重大技术装备和产品目录》所列商品除外。上述进口商品不占用投资总额,相关项目不需出具项目确认书。 二、根据国内产业发展、技术进步等情况,财政部、海关总署、税务总局将会同国家发展改革委、工业和信息化部对本通知第一条中的特色工艺类型和关键原材料、零配件类型适时调整。 三、承建集成电路重大项目的企业自2020年7月27日至2030年12月31日期间进口新设备,除《国内投资项目不予免税的进口商品目录》、《外商投资项目不予免税的进口商品目录》和《进口不予免税的重大技术装备和产品目录》所列商品外,对未缴纳的税款提供海关认可的税款担保,准予在首台设备进口之后的6年(连续72个月)期限内分期缴纳进口环节增值税,6年内每年(连续12个月)依次缴纳进口环节增值税总额的0%、20%、20%、20%、20%、20%,自首台设备进口之日起已经缴纳的税款不予退还。在分期纳税期间,海关对准予分期缴纳的税款不予征收滞纳金。 四、支持集成电路产业和软件产业发展进口税收政策管理办法由财政部、海关总署、税务总局会同国家发展改革委、工业和信息化部另行制定印发。 五、本通知自2020年7月27日至2030年12月31日实施。自2020年7月27日,至第一批免税进口企业清单印发之日后30日内,已征的应免关税税款准予退还。 六、自2021年4月1日起,《财政部关于部分集成电路生产企业进口自用生产性原材料 消耗品税收政策的通知》(财税〔2002〕136号)、《财政部关于部分集成电路生产企业进口净化室专用建筑材料等物资税收政策问题的通知》(财税〔2002〕152号)、《财政部 海关总署 国家税务总局 信息产业部关于线宽小于0.8微米(含)集成电路企业进口自用生产性原材料 消耗品享受税收优惠政策的通知》(财关税〔2004〕45号)、《财政部 发展改革委 工业和信息化部 海关总署 国家税务总局关于调整集成电路生产企业进口自用生产性原材料 消耗品免税商品清单的通知》(财关税〔2015〕46号)废止。 自2020年7月27日至2021年3月31日,既可享受本条上述4个文件相关政策又可享受本通知第一条第(一)、(二)项相关政策的免税进口企业,对同一张报关单,自主选择适用本条上述4个文件相关政策或本通知第一条第(一)、(二)项相关政策,不得累计享受税收优惠。 财政部 海关总署 税务总局 2021年3月16日