The National Development and Reform Commission, along with four other key departments, has recently released a notification that elucidates the procedures for formulating the 2026 list of integrated circuit enterprises or projects, as well as software enterprises, that qualify for preferential tax policies. Enterprises featured on this list have the autonomy to ascertain, during the advance payment declaration phase of corporate income tax for the upcoming year, whether they fulfill the requisite criteria. If they do, they can avail themselves of the tax incentives in advance. Should these enterprises not be included in the list for the subsequent year during the annual final settlement, they are mandated to make up the tax payment in compliance with regulations. However, no late fees will be imposed in accordance with legal provisions.

Enterprises seeking to benefit from the tax preferences delineated in Articles (I), (III), (VI), and (VII) of the Several Policies, the customs duty preferences specified in Document CGS [2021] No. 4, and the research and development expense additional deduction policy outlined in the Announcement, have the option to verify their inclusion in the list via the information filing system prior to the conclusion of the final settlement. For enterprises that are eligible for the preferential policy detailed in Article (VIII) of the Several Policies, the customs office directly under the jurisdiction of the enterprise's location will be responsible for notifying them.