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Notice on Formulating the 2025 List of Integrated Circuit Enterprises for VAT Super-deduction Policy

  • The notice is about organizing the formulation of the 2025 list of integrated circuit enterprises eligible for the VAT super-deduction policy.
  • It is issued by the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance, and the State Taxation Administration.
  • The notice is directed to relevant departments in provinces, autonomous regions, municipalities, and specific cities.
  • The list will include integrated circuit design, production, testing, equipment, and material enterprises.
  • The notice follows the requirements of a previous document issued in 2023 regarding the VAT policy for integrated circuit enterprises.

Source: lexiscn.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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