Notice of the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration on Compiling the 2026 List of Integrated Circuit Enterprises Eligible for the Additional VAT Credit Policy

I.The list referred to in this Notice is the list of integrated circuit design, manufacturing, packaging and testing, equipment and materials enterprises eligible for the additional VAT credit policy mentioned in Cai Shui [2023] No. 17.

II.Enterprises applying for inclusion in the list shall submit their applications through the information reporting system (https://ic-tax.ccidthinktank.com/) from 9 to 16 October 2026, generate paper documents, affix their company seals, and submit the documents together with the necessary supporting materials in electronic and paper form to the departments of industry and information technology of the relevant provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan or the Xinjiang Production and Construction Corps. Enterprises included in the 2025 list that wish to apply for inclusion in the 2026 list must resubmit the relevant materials specified in the Detailed List of Materials to Be Submitted by Integrated Circuit Enterprises Eligible for the Additional VAT Credit Policy (Appendix 2).

III.The departments of industry and information technology and development and reform commissions of the provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan and the Xinjiang Production and Construction Corps shall conduct preliminary reviews and make recommendations based on the eligibility requirements (Appendix 1), and submit the list of enterprises passing preliminary review to the Ministry of Industry and Information Technology and the National Development and Reform Commission by 31 October.

IV.The Ministry of Industry and Information Technology, together with the National Development and Reform Commission, shall organize third-party bodies to review the information submitted by enterprises. Based on their review findings, the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration shall conduct a joint review and confirm the final list.

V.Enterprises may check their inclusion in the list through the information reporting system after 30 November. After the list is issued, enterprises may accrue in the current period any additional credit amounts that were eligible to be accrued in earlier periods but were not accrued. Enterprises included in the 2026 list shall enjoy the policy from 1 January 2026. Enterprises included in the 2025 list but not in the 2026 list shall cease to enjoy the policy on 30 November 2026.

VI.During the validity of the list, an enterprise undergoing a significant change, such as a change of name, division, merger or restructuring, or the removal from its business scope of the business corresponding to the type of tax preference it enjoys, shall report the change to the provincial department of industry and information technology within 45 days after completing the change registration. Within 60 days after the enterprise completes the change registration, the provincial department shall submit the verified Statement of Significant Changes in an Enterprise (Appendix 3) and related materials to the Ministry of Industry and Information Technology. That Ministry and the National Development and Reform Commission, together with the relevant departments, shall determine whether the enterprise continues to meet the eligibility requirements after the change. Where an enterprise reports the change after the time limit specified above, the local department of industry and information technology shall not accept the report, and the enterprise shall cease to enjoy the relevant 2026 policy from the date of change registration.

VII.Local departments of industry and information technology and development and reform shall, together with finance and tax authorities, strengthen routine supervision of listed enterprises. If an enterprise is found to have obtained eligibility for tax reductions or exemptions by providing false information, they shall promptly conduct a joint investigation and jointly report the matter to the Ministry of Industry and Information Technology and the National Development and Reform Commission for review. If those authorities, together with the relevant departments, confirm that an enterprise does not meet the requirements, they shall notify the Ministry of Finance and the State Taxation Administration by letter for handling in accordance with the applicable provisions.

VIII.Enterprises are responsible for the authenticity of the materials and data they provide. Applicants shall sign a letter of undertaking accepting that, if dishonest conduct occurs in their applications, the relevant authorities may handle the matter in accordance with laws, regulations and relevant state provisions.

IX.This Notice takes effect on the date of issuance. The Ministry of Industry and Information Technology and the National Development and Reform Commission, together with the relevant departments, shall adjust the eligibility requirements as appropriate in light of industry development, technological progress and other circumstances.

Appendices:

1. Eligibility Requirements for Integrated Circuit Enterprises Entitled to the Additional VAT Credit Policy.pdf

2. Detailed List of Materials to Be Submitted by Integrated Circuit Enterprises Eligible for the Additional VAT Credit Policy.pdf

3. Statement of Significant Changes in an Enterprise.wps