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海关总署,信息产业部:经国务院批准,现对部分集成电路生产企业进口净化室专用建筑材料、配套系统和集成电路生产设备零、配件的税收政策通知如下:一、自2001年1月1日起,对在中国境内设立的投资额超过80亿元或集成电路线宽小于0.25微米的集成电路生产企业进口本通知附件所列净化室专用建筑材料、配套系统和集成电路生产设备零、配件,免征关税和进口环节增值税。二、符合免税条件的集成电路生产企业名单由国家计委审核确定并通知海关总署,同时抄送财政部。
General Administration of Customs and Ministry of Information Industry: With the approval of the State Council, the tax policies of some integrated circuit manufacturing enterprises for import of building materials, supporting systems, and spare parts for integrated circuit manufacturing equipment are hereby notified as follows: I. Since January 1, 2001 On January 1, 1999, IC manufacturing enterprises importing more than 8 billion yuan of investment amount or less than 0.25 micrometer in integrated circuits in China have imported the special building materials, accessory systems and integrated circuit manufacturing equipment listed in the appendix to this notice. , Exempt from customs duties and import VAT. Second, the list of integrated circuit manufacturers that meet the conditions for tax exemption shall be examined and confirmed by the State Development Planning Commission and notified to the General Administration of Customs and copied to the Ministry of Finance.