Five departments including the National Development and Reform Commission ("NDRC"), the Ministry of Industry and Information Technology ("MIIT") and the Ministry of Finance ("MOF") released on March 22, 2023 the Circular on Calling for Effective Work in the Preparation of the List of Integrated Circuit Enterprises, Integrated Circuit Projects and Software Enterprises That Are Eligible for the Preferential Tax Policies in 2023.
The circular makes clear that the formulation of the list of integrated circuit enterprises or projects and software enterprises that will enjoy preferential tax policies in 2023 will be extended to the formulation process of the list in 2022, and the conditions and project standards of enterprises that will enjoy preferential tax policies. If the enterprises listed in 2022 need to enjoy the New Year's preferential tax policies (except the installment tax policy of import value-added tax), they need to declare again in 2023. The enterprise shall be responsible for the authenticity of the materials and data provided. The Notice applies to the preferential policies of enterprise income tax in 2022 and the import tax policies stipulated in Document 4 of Finance Tariff (2021).