2025 List of Integrated Circuit Enterprises Eligible for VAT Super-deduction Policy to Be Formulated

Recently, the Ministry of Industry and Information Technology (MIIT) and three other authorities have released the Circular on Organizing the Formulation of the 2025 List of Integrated Circuit Enterprises Eligible for the VAT Super-deduction Policy (the "Circular"), which shall take effect on the date of issuance.

According to the Circular, the "List" refers to the catalog of integrated circuit (IC) design, manufacturing, packaging and testing, equipment, and materials enterprises eligible for the VAT super-deduction policy, as mentioned in the Cai Shui [2023] No. 17. Enterprises applying to be included in the 2025 List shall submit applications via the information reporting system between September 25–30, 2025, and October 9–14, 2025. Enterprises already included in the 2024 List that intend to continue applying for inclusion in the 2025 List must resubmit relevant materials set forth in the Detailed Schedule of Application Materials for IC Enterprises Eligible for the VAT Super-deduction Policy. The Circular stipulates that enterprises may check their application results in the information reporting system after November 30, 2025. Enterprises included in the 2025 List will be entitled to the policy starting January 1, 2025, while enterprises included in the 2024 List but not in the 2025 List will cease to enjoy the policy from November 30, 2025.



(Source: https://www.miit.gov.cn/zwgk/zcwj/wjfb/tz/art/2025/art_cedba82491ca44bb90aaf870fc231ec3.html)

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