12月(yue)17日(ri)，財(cai)政部、國家稅(shui)(shui)務總局、國家發展改革委、工業(ye)和(he)信(xin)息化部發布《關于促進集成(cheng)電(dian)(dian)路產業(ye)和(he)軟(ruan)件產業(ye)高質量發展企業(ye)所(suo)得稅(shui)(shui)政策(ce)的公(gong)告》（下稱《公(gong)告》），明確了集成(cheng)電(dian)(dian)路產業(ye)和(he)軟(ruan)件產業(ye)企業(ye)所(suo)得稅(shui)(shui)政策(ce)。自2020年1月(yue)1日(ri)起執行。

　　《公告》明(ming)確，國家鼓(gu)勵(li)的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)線寬(kuan)小于(yu)28納(na)米(mi)(mi)(含(han))，且經營期(qi)在(zai)15年(nian)(nian)(nian)以(yi)上的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)生(sheng)產企(qi)業(ye)(ye)或(huo)項(xiang)(xiang)目，第(di)一(yi)(yi)年(nian)(nian)(nian)至(zhi)第(di)十(shi)年(nian)(nian)(nian)免征企(qi)業(ye)(ye)所(suo)(suo)得(de)稅(shui)；國家鼓(gu)勵(li)的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)線寬(kuan)小于(yu)65納(na)米(mi)(mi)(含(han))，且經營期(qi)在(zai)15年(nian)(nian)(nian)以(yi)上的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)生(sheng)產企(qi)業(ye)(ye)或(huo)項(xiang)(xiang)目，第(di)一(yi)(yi)年(nian)(nian)(nian)至(zhi)第(di)五年(nian)(nian)(nian)免征企(qi)業(ye)(ye)所(suo)(suo)得(de)稅(shui)，第(di)六年(nian)(nian)(nian)至(zhi)第(di)十(shi)年(nian)(nian)(nian)按(an)照25%的(de)(de)法定(ding)稅(shui)率減半征收(shou)企(qi)業(ye)(ye)所(suo)(suo)得(de)稅(shui)；國家鼓(gu)勵(li)的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)線寬(kuan)小于(yu)130納(na)米(mi)(mi)(含(han))，且經營期(qi)在(zai)10年(nian)(nian)(nian)以(yi)上的(de)(de)集(ji)(ji)成電(dian)(dian)(dian)路(lu)(lu)(lu)生(sheng)產企(qi)業(ye)(ye)或(huo)項(xiang)(xiang)目，第(di)一(yi)(yi)年(nian)(nian)(nian)至(zhi)第(di)二年(nian)(nian)(nian)免征企(qi)業(ye)(ye)所(suo)(suo)得(de)稅(shui)，第(di)三年(nian)(nian)(nian)至(zhi)第(di)五年(nian)(nian)(nian)按(an)照25%的(de)(de)法定(ding)稅(shui)率減半征收(shou)企(qi)業(ye)(ye)所(suo)(suo)得(de)稅(shui)。

　　《公告》規定，對于按照集(ji)成(cheng)(cheng)電路生(sheng)產(chan)企(qi)業享(xiang)受稅收(shou)優惠政策的(de)，優惠期自(zi)獲(huo)利年(nian)(nian)度(du)起計算(suan)(suan)；對于按照集(ji)成(cheng)(cheng)電路生(sheng)產(chan)項目(mu)享(xiang)受稅收(shou)優惠政策的(de)，優惠期自(zi)項目(mu)取得(de)第一(yi)筆生(sheng)產(chan)經營收(shou)入所屬(shu)納稅年(nian)(nian)度(du)起計算(suan)(suan)，集(ji)成(cheng)(cheng)電路生(sheng)產(chan)項目(mu)需單獨(du)進行(xing)會計核算(suan)(suan)、計算(suan)(suan)所得(de)，并(bing)合理分攤(tan)期間費用。

　　《公(gong)告(gao)》明(ming)確，國(guo)家(jia)鼓(gu)勵(li)的線寬小于130納(na)米(含)的集(ji)成電(dian)路生(sheng)產企業，屬于國(guo)家(jia)鼓(gu)勵(li)的集(ji)成電(dian)路生(sheng)產企業清單年度之前(qian)5個納(na)稅年度發生(sheng)的尚(shang)未彌補(bu)完的虧(kui)損，準予向(xiang)以后年度結轉(zhuan)，總結轉(zhuan)年限最長不得超過10年。

　　國家(jia)鼓勵的(de)集成電路(lu)設(she)計、裝(zhuang)備、材料、封裝(zhuang)、測(ce)試企業(ye)(ye)和軟件企業(ye)(ye)，自獲利年(nian)(nian)度起，第(di)一(yi)年(nian)(nian)至(zhi)第(di)二年(nian)(nian)免征(zheng)企業(ye)(ye)所得稅，第(di)三(san)年(nian)(nian)至(zhi)第(di)五年(nian)(nian)按照25%的(de)法(fa)定稅率減半征(zheng)收企業(ye)(ye)所得稅。

　　國(guo)家鼓勵(li)的(de)重點集成電路(lu)設計企(qi)業(ye)和軟件企(qi)業(ye)，自(zi)獲利年(nian)度起(qi)，第(di)一年(nian)至(zhi)第(di)五年(nian)免征企(qi)業(ye)所(suo)得稅，接續年(nian)度減按10%的(de)稅率征收企(qi)業(ye)所(suo)得稅。

　　《公(gong)告(gao)(gao)》表(biao)示(shi)，符合原(yuan)有政策(ce)條(tiao)件(jian)且在(zai)2019年(nian)(含)之前(qian)已(yi)經進(jin)入優惠(hui)期(qi)的企業或(huo)項(xiang)目，2020年(nian)(含)起可按(an)原(yuan)有政策(ce)規定(ding)繼續享受至(zhi)(zhi)期(qi)滿為(wei)(wei)止，如也符合本公(gong)告(gao)(gao)第一條(tiao)至(zhi)(zhi)第四條(tiao)規定(ding)，可按(an)本公(gong)告(gao)(gao)規定(ding)享受相關(guan)優惠(hui)，其中定(ding)期(qi)減免稅優惠(hui)，可按(an)本公(gong)告(gao)(gao)規定(ding)計算優惠(hui)期(qi)，并就剩余期(qi)限享受優惠(hui)至(zhi)(zhi)期(qi)滿為(wei)(wei)止。符合原(yuan)有政策(ce)條(tiao)件(jian)，2019年(nian)(含)之前(qian)尚未進(jin)入優惠(hui)期(qi)的企業或(huo)項(xiang)目，2020年(nian)(含)起不(bu)再執(zhi)行原(yuan)有政策(ce)。

　　《公告(gao)》規(gui)定(ding)，集成(cheng)電路企(qi)(qi)業或項(xiang)目、軟件(jian)企(qi)(qi)業按照本公告(gao)規(gui)定(ding)同時符合多項(xiang)定(ding)期(qi)減免稅優(you)(you)(you)惠(hui)政(zheng)策(ce)條件(jian)的，由企(qi)(qi)業選擇(ze)其中一項(xiang)政(zheng)策(ce)享受相關(guan)優(you)(you)(you)惠(hui)。其中，已經進入優(you)(you)(you)惠(hui)期(qi)的，可由企(qi)(qi)業在剩(sheng)余期(qi)限內選擇(ze)其中一項(xiang)政(zheng)策(ce)享受相關(guan)優(you)(you)(you)惠(hui)。

　　公(gong)(gong)(gong)告(gao)所(suo)稱原(yuan)有政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)包(bao)括(kuo)：《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 國家(jia)稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)關(guan)(guan)于進一(yi)步(bu)鼓勵(li)軟(ruan)件(jian)產(chan)(chan)(chan)業(ye)(ye)和集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)產(chan)(chan)(chan)業(ye)(ye)發(fa)(fa)展(zhan)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)的通(tong)(tong)知(zhi)(zhi)(zhi)》(財(cai)稅(shui)(shui)〔2012〕27號(hao))、《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 國家(jia)稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju) 發(fa)(fa)展(zhan)改革(ge)(ge)委 工業(ye)(ye)和信息化(hua)部(bu)關(guan)(guan)于進一(yi)步(bu)鼓勵(li)集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)產(chan)(chan)(chan)業(ye)(ye)發(fa)(fa)展(zhan)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)的通(tong)(tong)知(zhi)(zhi)(zhi)》(財(cai)稅(shui)(shui)〔2015〕6號(hao))、《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 國家(jia)稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju) 發(fa)(fa)展(zhan)改革(ge)(ge)委 工業(ye)(ye)和信息化(hua)部(bu)關(guan)(guan)于軟(ruan)件(jian)和集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)產(chan)(chan)(chan)業(ye)(ye)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)優惠政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)有關(guan)(guan)問題(ti)的通(tong)(tong)知(zhi)(zhi)(zhi)》(財(cai)稅(shui)(shui)〔2016〕49號(hao))、《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju) 國家(jia)發(fa)(fa)展(zhan)改革(ge)(ge)委 工業(ye)(ye)和信息化(hua)部(bu)關(guan)(guan)于集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)生(sheng)產(chan)(chan)(chan)企(qi)(qi)(qi)(qi)業(ye)(ye)有關(guan)(guan)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)問題(ti)的通(tong)(tong)知(zhi)(zhi)(zhi)》(財(cai)稅(shui)(shui)〔2018〕27號(hao))、《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)關(guan)(guan)于集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)設計(ji)和軟(ruan)件(jian)產(chan)(chan)(chan)業(ye)(ye)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)的公(gong)(gong)(gong)告(gao)》(財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)公(gong)(gong)(gong)告(gao)2019年第68號(hao))、《財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)關(guan)(guan)于集(ji)(ji)成(cheng)(cheng)電(dian)(dian)路(lu)設計(ji)企(qi)(qi)(qi)(qi)業(ye)(ye)和軟(ruan)件(jian)企(qi)(qi)(qi)(qi)業(ye)(ye)2019年度企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)匯算清繳(jiao)適用政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)的公(gong)(gong)(gong)告(gao)》(財(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu) 稅(shui)(shui)務(wu)(wu)總(zong)局(ju)(ju)公(gong)(gong)(gong)告(gao)2020年第29號(hao))。

　　《公(gong)告》還表示，財稅〔2012〕27號第二條中“經認定后(hou)，減(jian)(jian)按15%的稅率征收(shou)企業(ye)所得稅”的規定和第四條“國(guo)家(jia)規劃(hua)布局內的重點(dian)軟件企業(ye)和集成電路設計(ji)企業(ye)，如(ru)當(dang)年未享受免稅優惠(hui)的，可減(jian)(jian)按10%的稅率征收(shou)企業(ye)所得稅”同(tong)時停止執行。