Five departments: to carry out the compilation of the list of integrated circuit enterprises or projects, software enterprises that will enjoy tax preferences in 2026.

The State Development and Reform Commission and other departments have issued the "Notice on the Compilation of the List of Integrated Circuit Enterprises or Projects and Software Enterprises Enjoying Tax Preferential Policies in 2026". Companies included in the list can determine on their own whether they meet the conditions when declaring prepayment of corporate income tax for the next year. If they meet the conditions, they can enjoy the preferential treatment in advance during the prepayment declaration. In the annual settlement and payment, if they are not included in the list for the next year, they shall pay the tax as required, and no late payment fine shall be imposed according to the law. For companies applying for the tax preferential policies mentioned in Articles 3, 4, and 7 of the "Several Policies", the customs preferential policies mentioned in the document No. 4 of the Tax Collection and Management Department, and the research and development cost deduction policies mentioned in the announcement, they can query whether they are included in the list before the settlement and payment ends. Companies enjoying the preferential policy mentioned in Article 7 of the "Several Policies" will be informed by the direct customs of the location of the enterprise.