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The Ministry of Finance and several other departments: From January 1, 2026, to December 31, 2028, non-monetary asset exchanges conducted by integrated circuit companies and industrial mother machine companies will allow the recognized income from such exchanges to be included in the corresponding taxable income for the year in equal installments over a period not exceeding 5 years, calculating and paying corporate income tax in accordance with existing policy regulations; losses incurred from non-monetary asset exchanges cannot be recognized in installments.