Five departments: work on establishing a list of integrated circuit enterprises or projects and software enterprises that will enjoy tax incentives in 2026.

On April 9th, the National Development and Reform Commission, along with five other departments, issued a notice regarding the preparation of the list of integrated circuit enterprises or projects and software enterprises that will enjoy tax incentives in 2026. It was pointed out that enterprises already on the list in 2025 that wish to enjoy the new year's tax incentive policies (excluding the phased tax payment policy for import value-added tax) in 2026 must reapply. Enterprises on the list can self-assess their eligibility when submitting the prepayment declaration for corporate income tax in the next year. If eligible, they can enjoy the benefits in advance during the prepayment declaration, and if not on the list for the next year, they must pay any taxes owed accordingly without penalty. The notice mentioned that local development and reform, and industrial and information departments, together with financial, customs, and tax authorities, will strengthen daily supervision of the enterprises on the list. If any enterprise is found to have obtained tax relief qualifications through false reporting, joint verification should be conducted promptly, and a report should be submitted to the National Development and Reform Commission and the Ministry of Industry and Information Technology for review. After review by the relevant departments, enterprises or projects that do not meet the conditions and standards for enjoying the incentive policies will be informed to the Ministry of Finance, General Administration of Customs, and State Taxation Administration for appropriate action. The original text provides detailed instructions and guidelines for the preparation and review of the list of integrated circuit enterprises or projects and software enterprises that will enjoy tax incentives in 2026.