On May 25, 2026, He Tingbo, the leader of Huawei's semiconductor sector, unveiled a preprint (Version V1) of the 'Time Microscopic Theory for Multi-Level Electronic Systems' on ChinaXiv. ChinaXiv is a pre-publication platform for scientific and technological papers managed by the Chinese Academy of Sciences. The goal was to pioneer new avenues for semiconductor advancement in the post-Moore era. Subsequently, on July 3, He Tingbo issued Version V2, which incorporated a wealth of engineering specifics, empirical quantitative data, and product evolution blueprints. This further refined the post-Moore era scaling theory framework, centering on the time constant τ. This theory advocates for substituting transistor area with the time constant τ as the focal point for optimization, enabling optimization across an impressive twelve orders of magnitude, spanning from individual transistors to the demands of data center workloads, through innovative techniques like logic folding. The paper showcases two engineering validation outcomes in the realms of mobile SoCs and AI systems, illustrating that the τ scaling theory markedly boosts transistor density, energy efficiency, and hardware integration capabilities.