法律英语|财政部、国家税务总局关于停止实行国内设计海外流片加工集成电路

颁布日期：20050831 推行日期：20050831 颁布单位：财政部、 国家税务总局

Cai Guan Shui [2004] No. 40

The General Administration of Customs and the Ministry^{1 of Information Industry，}

Upon the approval of the State Council， from October 1， 2004， the Circular of the Ministry of Finance and the State Administration of Taxation^{2 on the Policy of import Taxation on Some Integrated Circuit Products Which Are Designed at Home and Going Abroad for Wafer Foundry and Processing （Cai Shui [2002] No.140） shall cease to be implemented3， and value added tax on the importation of the integrated circuit products as listed in document No.140 [2002] of the Ministry of Finance and the State Administration of Taxation shall be computed4 and collected in light of the legal tax rate of 17% without exceptions.}

Ministry of Finance

State Administration of Taxation

August 31st， 2004