China guidance addresses new tariff and tax incentives for integrated circuit, software industries

2021年4月23日

By Grace Lin

In March, the Chinese government issued two notices clarifying tariff and tax incentives for the integrated circuit and software industries.

Notice No. 4/2021 implements a new tariff exemption and an import tax incentive for these industries. Notice No. 5/2021 addresses the delegation of administration to different branches of government and detailed implementing issues. These incentives were first announced in Notice No. 8/2020.

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