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Announcement of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries [Effective]
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 [现行有效]
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Announcement of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries 

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

(Announcement No. 68 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第68号)

For the purpose of supporting the development of integrated circuit design and software industries, the relevant enterprise income tax policies are hereby announced as follows: 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:
I. For an eligible integrated circuit design enterprise or software enterprise legally formed, the preferential period shall be calculated from the first profit-making year prior to December 31, 2018. It shall be exempted from enterprise income tax for the first two years of the preferential period and pay enterprise income tax at the reduced rate of half of the statutory rate of 25% from the third year to the fifth year until the expiry of the preferential period.   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。
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