集成电路企业增值税加计抵减清单申报
我要采购税收优惠/集成电路AI 精选📍 全国👁 32026-10-04 07:02
工信部、国家发改委、财政部、税务总局联合发布工信部联电子函〔2026〕326号，开展2026年度享受增值税加计抵减政策的集成电路企业清单制定工作。依据财税〔2023〕17号，列入清单的集成电路设计、生产、封测、装备、材料企业可享受增值税加计抵减，清单印发后可在当期一并计提前期可计提但未计提的加计抵减额，列入2026年清单的企业自2026年1月1日起享受政策。机会点在于：这是税收优惠资格窗口，符合条件的企业须主动申报才能进入清单，未申报或复核不通过则无法享受。谁该参与：从事集成电路设计、生产、封测、装备、材料且符合附件1条件的企业，尤其是已列入2025年清单、希望继续享受2026年政策的企业须重新提交材料。怎么参与：2026年10月9日至10月16日在信息填报系统（https://ic-tax.ccidthinktank.com/）提交申请，生成纸质文件加盖公章，连同电子版和纸质版佐证材料报省级工信主管部门；省级部门初核后于10月31日前报送工信部、国家发改委；企业可于11月30日后在系统查询结果。时间窗口紧：申报仅8天，逾期无法补报，且2025年清单企业若未进入2026年清单，将于2026年11月30日停止享受政策。
事实依据：四部门关于开展2026年度享受增值税加计抵减政策的集成电路企业清单制定工作的通知
English version — China IC Firms: 2026 VAT Deduction List Application
MIIT, NDRC, MOF and STA issued document Gongxinbulian Dianzi Han [2026] No. 326 to build the 2026 list of integrated circuit enterprises eligible for the VAT additional deduction policy under Cai Shui [2023] No. 17. Listed IC design, manufacturing, packaging and testing, equipment and materials companies can claim the deduction; once the list is issued, firms may accrue prior-period unclaimed deductions in the current period, and 2026-list companies enjoy the policy from January 1, 2026. The opportunity: this is a tax-benefit qualification window that requires proactive application; companies not on the list cannot enjoy the policy. Who should act: qualifying IC design, manufacturing, packaging/testing, equipment and materials enterprises, especially those on the 2025 list that must resubmit materials to stay on the 2026 list. How to apply: submit online at https://ic-tax.ccidthinktank.com/ from October 9 to October 16, 2026, generate stamped paper documents and send electronic plus paper supporting materials to the provincial industry and information technology authority; provinces forward approved names to MIIT and NDRC by October 31; results are queryable after November 30. The window is only eight days; 2025-list firms missing the 2026 list stop enjoying the policy on November 30, 2026.
Source: Notice by Four Ministries on Formulating the 2026 List of Integrated Circuit Enterprises Enjoying the VAT Additional Deduction Policy