National Development and Reform Commission and other departments: to do a good job in formulating a list of integrated circuit companies or projects and software companies that will be eligible for tax incentives in 2026.

The National Development and Reform Commission and other departments have issued a notice on the preparation of the list of integrated circuit enterprises or projects and software enterprises that will enjoy tax incentives in 2026. It is pointed out that enterprises included in the list can determine whether they meet the conditions for themselves when they make the prepayment declaration of corporate income tax for the next year. If they meet the conditions, they can enjoy the benefits in advance when making the prepayment declaration. During the annual settlement and payment, if they are not included in the next year's list, they are required to make up the tax payment according to regulations, and no late fees will be charged in accordance with the law.