集成电路企业申报增值税加计抵减清单
我要采购集成电路/税收优惠AI 精选📍 全国👁 42026-10-04 07:03
工信部、国家发展改革委、财政部、税务总局联合发文（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。机会点：集成电路设计、生产、封测、装备、材料五类企业，申报进入清单后即可享受增值税加计抵减优惠，列入2026年清单的企业自2026年1月1日起享受政策，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。谁该参与：符合条件（附件1）的集成电路设计、生产、封测、装备、材料企业，尤其是已列入2025年清单、希望继续享受政策的企业，须重新提交材料明细表（附件2）中的相关材料。怎么参与：2026年10月9日至10月16日登录信息填报系统（https://ic-tax.ccidthinktank.com/）提交申请，生成纸质文件加盖企业公章，连同电子版、纸质版佐证材料报所在省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门；省级部门初核推荐后于10月31日前报送工信部、国家发展改革委。时间窗口：申报仅10月9日至10月16日，逾期无法参与；11月30日后可在系统查询是否列入清单。企业须对材料真实性负责并签署承诺书。
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 Opens 2026 IC VAT Deduction Enterprise List Applications
MIIT, NDRC, MOF and STA issued notice 工信部联电子函〔2026〕326号 to build the 2026 list of integrated circuit enterprises eligible for the VAT additional deduction policy. Opportunity: IC design, manufacturing, packaging & testing, equipment and materials companies that enter the list enjoy the VAT additional deduction; listed 2026 enterprises benefit from January 1, 2026, and can accrue previously unclaimed deductions in the current period. Who should act: qualifying IC design, manufacturing, packaging & testing, equipment and materials firms, especially those on the 2025 list that must resubmit materials under Annex 2. 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 and paper supporting materials to the provincial industry and information technology department; provincial authorities forward recommended lists to MIIT and NDRC by October 31. Window: applications only October 9-16, 2026; results checkable after November 30, 2026. Applicants must sign a commitment letter for data authenticity.
Source: Notice of Four Departments on the 2026 List of Integrated Circuit Enterprises Enjoying the VAT Additional Deduction Policy