National Development and Reform Commission, Ministry of Information Industry, State Administration of Taxation and General Administration of Customs, Measures for the Administration of Certification of Integrated Circuit Enterprises Encouraged by the State (Trial Implementation)
国家发展和改革委员会、信息产业部、国家税务总局、海关总署国家鼓励的集成电路企业认定管理办法 (试行)
November 30, 2005 | BY
clpstaff &clp articlesPromulgated: October 21 2005Effective: as of date of promulgationInterpreting authority: National Development and Reform Commission, Ministry of Information…
Promulgated: October 21 2005
Effective: as of date of promulgation
Interpreting authority: National Development and Reform Commission, Ministry of Information Industry, State Administration of Taxation and General Administration of Customs
Applicability: The term 'integrated circuit enterprises' refers to organizations with independent legal personality that engage in the production, assembly and testing of integrated circuit semiconductors, and the production of silicon wafer materials of six inches or more, that are established in China (not including Hong Kong, Macao and Taiwan) in accordance with the law, and that do not include integrated circuit design enterprises (Article 2).
Main contents: An integrated circuit enterprises applying for certification shall meet the following requirements: (1) being a lawfully established legal person work unit engaging in the production, assembly and testing of integrated circuit semiconductors, and the production of silicon wafer materials of six inches or more; (2) having such basic conditions as places for production operations, software and hardware facilities and staff commensurate with the production of integrated circuit products, its production process complying with the basic procedures and administrative guidelines for the production of integrated circuit products, and having the means and capability to guarantee the production of goods; (3) sales revenue from self-produced integrated circuit products (including original equipment manufacturing) accounting for 60% or more of the total revenue of the year in question (excluding newly-established enterprises); and (4) tax authority in charge of the enterprise determining that no malicious violations as tax owing, tax dodging and tax fraud by the enterprise (Article 5).
Related legislation: Several Policies on Encouraging the Development of the Software and Integrated Circuit Industries, Jun 24 2000, CLP 2000 No.7 p.13
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