On January 12, Premier Wen Jiabao of the State Council presided over the State Council executive meeting to study and deploy policies and measures to further encourage the development of the software industry and the integrated circuit industry. To encourage the development of the software and integrated circuit industries, the meeting identified six policy measures. It is expected that in the next two quarters, relevant implementation rules will be introduced, and local policies will be developed one after another. In this way, the software and integrated circuit industry will implement new industry support policies this year.
"No. 18 text" four or two dials
The encouragement policy measures introduced this time are to follow the "Several Policies for Encouraging the Development of the Software Industry and the Integrated Circuit Industry" (the famous "No. 18 Document") issued by China in 2000. Although the "No. 18 Document" has experienced rough times in the implementation of the past 10 years, it has played a "four or two" role in the development of China's integrated circuit industry. The “No. 18 Document†has a very significant incentive effect on industrial development. After the promulgation of the "No. 18 Document", local governments have invariably used the software and integrated circuit industries as the most important targets for the development of local economy and investment promotion, and they have vowed to propose various preferential policies, such as loan interest subsidies and a large amount of low-cost land supply. At the same time, ministries and commissions have also given certain benefits to some integrated circuit enterprises through the support project, which have brought a more favorable comprehensive development environment for the integrated circuit industry, which has made the integrated circuit industry gain unprecedented attention in the whole society and attracted a large amount of funds. And talent resources invested in the industry, ultimately creating high-speed growth of the industry, and formed the industrial layout of China's integrated circuits today.
According to the statistics of China Semiconductor Industry Association, the sales of China's semiconductor industry increased from 18.62 billion yuan in 2000 to 143.1 billion yuan in 2010, an increase of nearly 7 times. The most powerful measures in the "No. 18 Document" and related preferential policies are two: First, in terms of value-added tax, the actual tax burden of enterprises that meet certain conditions exceeds 3% of the tax rebate; second, the import of enterprises that meet certain conditions is implemented. The equipment is exempt from customs duties and import value-added tax. However, these two policy measures have shown some deviations in the actual implementation. For example, a semiconductor product that is packaged and tested by a packaging and testing company cannot be regarded as a self-produced product, so it cannot enjoy the preferential treatment; although there are policies for exempting customs duties and value-added tax for imported complete sets of production equipment, for certain materials and components that must be imported. An average tariff of nearly 10% is also imposed. In particular, in April 2005, the VAT preferential policy for integrated circuit companies was abolished, and the previous policies were not smooth in the specific implementation process. Therefore, the “No. 18 Document†for IC companies Actual support is not much.
Enterprises pay attention to VAT and investment and financing
It is precisely because of the role played by the "No. 18 Document" in history and the changes in the preferential terms that have been experienced that the policy measures established by the State Council executive meeting on January 12 to further encourage the development of the software industry and the integrated circuit industry have received widespread industry attention. Focusing on the new six principle policy initiatives, how to solve the key bottlenecks in the development of the integrated circuit industry at the current stage is the focus of the industry. At present, the industry's most concerned focus is two: first, how to solve the problem of VAT preferential treatment, and second, how to strengthen investment and financing support.
The New Deal clearly stated that “the VAT preferential policy for software products will continue to be implemented, and the business tax and income tax concessions will be granted to eligible enterprises respectively.†However, there is no explicit VAT concession for integrated circuit companies. "For integrated circuit companies, the VAT discount is related to the 'live' and 'not live' of the enterprise." A general manager of a domestic leading integrated circuit design company expressed his voice to the "China Electronics News" reporter. . Since the IC industry is a globally competitive industry, the price is transparent and the cost competition is almost intensified. With the VAT discount, companies can live very well, with gross profit and net profit; but if not, the situation of the company may be reversed to loss or survive. Therefore, IC companies are concerned that in the absence of VAT concessions in the New Deal, the state will introduce measures to support integrated circuit companies.
In fact, after the abolition of the VAT concession in 2005, the “No. 18 Document†was subsidized by means of “referring to the VAT of the enterprise and giving some projects to certain enterprises every yearâ€, but there are many problems with this method. "First, most SMEs can't get the project, so they can't enjoy the discount completely. Second, even the big companies that get the project can't get the full amount of the original VAT discount." The representative of the company said. Moreover, the way the project subsidies also brings about black-box operations and unfair subsidies. To this end, the company hopes to reduce the preferential part of the project through the project in the new policy, and clearly clarify the measures to give enterprises corresponding subsidies fairly and openly through market channels.
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