This article is transferred from: Electronic Engineering World Forum
The integrated circuit (chip) industry is one of the pain points of China's development. Now, the largest amount of material imported by China each year is not oil, natural gas, nor food, but chips. A year's imports amounted to more than 200 billion US dollars, equivalent to more than 1 trillion yuan. Without its own "China Core", it is also a major hidden danger of national security.
According to the “Industrial Market Demand Forecasting and Investment Strategic Planning Analysis Report” released by the Industry Research Institute of the Foreward Industry, data on China’s integrated circuit equipment basically relied on imports in 2009, and China’s integrated circuit equipment market was only US$969 million. The scale of imports and home-made scale were 900 million U.S. dollars and 69 million U.S. dollars, respectively, and the proportion of self-control equipment was 7% (CISA data, the same applies in this paragraph). Since 2010, China has accelerated the rate of equipment imports. In 2016, the scale of equipment imports reached US$3.6 billion, which is 4 times of that in 2009. The rate of self-control of equipment has dropped to 3%, and imports have become heavily dependent.
In order to improve the situation since the import of integrated circuit equipment, the country has set up a major science and technology project - a very large-scale integrated circuit manufacturing equipment and complete sets of technology projects (referred to as "02 special"). Since 2011, the problem of serious reliance on IC imports in China has gradually improved, and 15 kinds of 12-inch major equipment have been verified through large-scale production. It reached 12% for the first time in 2012 and gradually increased to 16% by 2015. Benefited from 02 special projects and other domestic integrated circuit development funds, the domestic IC equipment market surged by 283% to reach 3.707 billion yuan in 2010.
Affected by the overall economic development in 2011 and 2012, it has declined. After 2013, it resumed growth. The compound growth rate between 2013 and 2017 was as high as 22.11%. The increase was mainly due to thin film manufacturing equipment, ion implantation equipment and packaging equipment. .
Integrated circuit chips, which relate to information security, economic security, and even national defense security, are the top priorities of the country's development strategy. The core technologies in this area cannot be controlled by people. Therefore, they must be supported from the national strategic perspective. The Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the Ministry of Industry and Information Technology have jointly issued the "Circular on Issues Concerning Enterprise Income Tax Policies on Integrated Circuit Manufacturing Enterprises", which stipulates preferential tax policies for IC manufacturing companies or projects, and encourages companies to continue to strengthen research and development activities. , Continuously improve research and development capabilities. The notice will be implemented from January 1, 2018. The support of tax policies will help increase the localization rate of domestic integrated circuits.
The notice also proposes that after January 1, 2018, newly-built integrated circuit manufacturing companies or projects with a line width of less than 65 nanometers or an investment of more than 15 billion yuan and an operating period of 15 years or more, from the first year to the fifth The company is exempted from corporate income tax in the year, and the enterprise income tax is halved at the statutory tax rate of 25% from the sixth year to the tenth year, and enjoys the expiration date.
The notice pointed out that the integrated circuit manufacturing company with a line width of less than 0.25 micron or an investment of more than 8 billion yuan that was set up before December 31, 2017, and that has an operating period of more than 15 years, is the first one from the profit-making year. The enterprise income tax will be exempted from year to year 5, and the corporate income tax will be levied at half the statutory tax rate of 25% from the sixth to the tenth year.
An integrated circuit manufacturing company with integrated circuit line width less than 0.8 micron (inclusive) established before December 31, 2017 will be exempted from the enterprise income tax from the first year to the second year of the profit-making year, and the third year to the first In five years, the enterprise income tax is levied at half the statutory tax rate of 25% and enjoys the expiration of the period.
According to the forecast of the Industry Research Institute, there will be 62 new fabs in operation worldwide from 2017 to 2020, of which 26 are in mainland China. According to the data from the China Semiconductor Industry Association, the new domestic wafer manufacturing investment line reaches 20, with a total investment of US$125.5 billion.
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