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一项新的不低于原18号文件扶植力度的产业政策将在几个月内出台,而这次政策的制定将回避WTO规则中对增值税等条件的限制,改在所得税、银行贴息等方面鼓励企业发展半导体产业。中美关于中国集成电路增值税问题的谅解备忘录已签署。至此,中美在世贸组织争端解决机制下的集成电路增值税争端得到解决。根据这项协议,中国将取消18号文件(全称《鼓励软件产业和集成电路产业发展的若
A new industrial policy no less favorable than the original 18 document will be introduced within a few months and this policy will be to avoid WTO restrictions on the conditions of value added tax and other changes in the income tax, bank discount, etc. Encourage enterprises to develop the semiconductor industry. China-US memorandum of understanding on China’s integrated circuit VAT issue has been signed. At this point, the value-added tax dispute on integrated circuits under the WTO dispute settlement mechanism between China and the United States has been resolved. Under the agreement, China will cancel document No. 18 (full name "Encouraging the development of software industry and integrated circuit industry