Circular of the Ministry of Finance and the State Administration of Taxation on the Import Tax Policies on Certain Integrated Circuit Products Designed Domestically and Exported for Tape-out Processing
Circular of the Ministry of Finance and the State Administration of Taxation on the Import Tax Policies on Certain Integrated Circuit Products Designed Domestically and Exported for Tape-out Processing
Circular of the Ministry of Finance and the State Administration of Taxation on the Import Tax Policies on Certain Integrated Circuit Products Designed Domestically and Exported for Tape-out Processing
Cai Shui [2002] No.140
October 25, 2002
The General Administration of Customs and the Ministry of Information Industry:
In accordance with the relevant provisions of the Notice of the State Council on Printing and Distributing the Several Policies on Encouraging the Development of Software Industry and Integrate Circuit Industry (No.18 [2000] of the State Council) and the Reply of the State Council on Further Improving the Relevant Policies on the Development of Software Industry and Integrate Circuit Industry (Letter No.51 [2001] of the State Council), the following circular is hereby made concerning the import value-added-tax on integrated circuit products (IC products) designed domestically with independent intellectual property right and going abroad for tape-out processing:
1.
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