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Measures for the Administration of Accreditation of the Integrated
Circuit Enterprises Encouraged by the State (Trial)
Full text
Article 1 In order to make enterprises enjoy preferential policies in Several Policies concerning Encouraging the Development of Software Industry and Integrated Circuit (Guo Fa [2000] No.18) (hereinafter referred to as Several Policies) and its supporting policies and to accelerate the development of China's integrated circuit industry, the Measures is hereby formulated in accordance with Article 49 of Several Policies and the relevant provisions.
Article 2 Integrated circuit enterprises as mentioned in the Measures refers to organizations with independent legal person qualification which are established lawfully within China's territory (with Hong Kong, Macao and Taiwan excluded) and involved in the manufacture, packaging, testing of integrated circuit chip and the manufacture of silicon single crystal with its size no less than 6 inches, with the integrated circuit design enterprises excluded.
Article 3 The National Development and Reform Commission, the Ministry of Information Industry, the State Taxation Administration and the General Administration of Customs constitute the competent departments responsible for the accreditation and administration of national integrated circuit enterprises (hereinafter referred to as competent departments). Its responsibilities include：
(1) Organizing the integrated circuit enterprises accreditation authorities (hereinafter referred to as accreditation authorities) to carry out accreditation;
(2) Supervising and checking the accreditation of national integrated circuit and auditing its accreditation results; and
(3) Accepting the opposition appeal of determined results, annual inspection results as well as the relevant accreditation decision.
Article 4 The competent departments shall jointly entrust China Semiconductor Industry Association to act as the accreditation authority, responsible for the accreditation and annual inspection of integrated circuit enterprises. Its responsibilities include:
(1) Accepting the accreditation application of integrated circuit enterprises; (2) Organizing the accreditation of integrated circuit enterprises and raising accreditation advice;
and (3) Taking charge of the annual inspection of integrated circuit enterprises and submitting the result
to the competent departments.
Article 5 Such integrated circuit enterprises as apply for its accreditation shall meet the following conditions:
(1) Judicial entity which is lawfully established and engaged in the manufacture, packaging and testing of integrated circuit and the manufacture of silicon single crystal material with its size no less than 6 inches;
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(2) Meeting basic conditions such as production size, software and hardware as well as personnel geared to integrated circuit manufacture, its production procedures and management standard being in line with the basic flow of integrated circuit production and having the means and capacity to meet production;
(3) The sales income of self-production (including agent processing) accounting for more than 60% of the total income of the same year (the newly enterprises excluded); and
(4) (iv)The relevant competent tax authorities having determined that the enterprises are free from such offences against the law as bad faith tax arrears, tax dodging and fraud.
Article 6 The enterprises shall, in the process of applying for integrated circuit accreditation, submit relevant documents in accordance with the accreditation enforcement regulations which shall be authentic and effective.
Article 7 The accreditation of the integrated circuit enterprises shall be applied by these enterprises to the accreditation authorities. The accreditation shall be undertaken in accordance with the relevant enforcement regulations, and the accreditation opinion as well as the relevant documents shall be raised to the competent departments within 15 working day.
The National Development and Reform Commission, the Ministry of Information Industry, the State Taxation Administration and the General Administration of Customs shall give their approval or denial opinion in written form within 45 working days.
Article 8 The accreditation results shall be published in the website of the accreditation authority and the relevant media and shall be subject to social supervision.
Article 9 The state implements annual inspection system upon the determined integrated circuit enterprises. The enterprise shall submit annual inspection report to the accreditation authority and the latter shall submit the annual inspection opinion to be filed with the authorities in charge.
Article 10 The enterprises shall, within the prescribed time limit, submit their annual inspection report to the accreditation authorities, those failed to do so shall be deemed as waiving its accreditation qualification; the integrated circuit enterprises failing to pass the annual inspection shall have its accreditation qualification canceled as of the ensuing year.
Article 11 Where such alterations as adjustment, separation, merger, restructure arise from the certified integrated circuit enterprise, the enterprise shall, within 30 days as of the alteration decision being made, handle its alteration accreditation or reapplication procedure in the original accreditation agency. The enterprise without the accreditation from the National Development and Reform Commission and the relevant authorities shall have its accreditation qualification canceled and have its enjoying preferential policy ceased.
Article 12 Where such offences against the law as tax evasion are discovered, the accreditation qualification of the enterprise shall be canceled after the verification, with its enjoying preferential policies being ceased at the same time.
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Article 13 Where such a enterprise as provided faked documents in the process of applying integrated circuit enterprises is discovered, its accreditation application shall be ceased; where it is ascertained, the accreditation qualification of the integrated enterprise shall be cancelled and thereby be exposed to the public, with the reduced and exempted sum being retrieved; the accreditation authorities shall not handle the application hereof within three years.
Article 14 The certified integrated circuit enterprise shall hold the accreditation issued jointly by the authorities in charge to handle procedures for preferential policies.
Article 15 The Measures shall be interpreted by the National Development and Reform Commission, the Ministry of Information Industry, the State Taxation Administration and the General Administration of Customs.
Article 16 The Measures shall be enforced as of the date of its printing and issuing.
国家鼓励的集成电路企业认定管理办法(试行)
正文
第一条 为使企业享受国务院《鼓励软件产业和集成电路产业发展的若干政策》(国发[2000]18号，简称《若干政策》)及其配套的优惠政策，加速我国集成电路产业发展，根据《若干政策》第四十九条和有关规定，制定本办法。
第二条 本办法所指的集成电路企业，是指在中国境内(不含香港、澳门、台湾)依法设立的从事集成电路芯片制造、封装、测试以及6英寸(含)以上硅单晶材料生产的具有独立法人资格的组织，不包括集成电路设计企业。
第三条 国家发展和改革委员会、信息产业部、国家税务总局和海关总署为集成电路企业认定主管部门(以下简称主管部门)，负责全国集成电路企业的认定管理工作，其职责是：
(一)组织集成电路企业认定机构(以下简称认定机构)开展认定工作；
(二)监督检查全国集成电路企业的认定工作，审核批准认定结果；
(三)受理对认定结果、年审结果以及有关认定决定的异议申诉。
第四条 主管部门共同委托中国半导体行业协会为集成电路企业认定机构，负责集成电路企业认定和年审工作。其职责是：
(一)受理集成电路企业认定申请；
(二)具体组织集成电路企业认定工作，提出认定意见；
(三)负责集成电路企业年度审查，并将结果报主管部门备案。
第五条 申请认定的集成电路企业须满足下列条件：
(一)是依法成立的从事集成电路芯片制造、封装、测试以及6英寸(含)以上硅单晶材料生产的法人单位；
(二)具有与集成电路产品生产相适应的生产经营场所、软硬件设施和人员等基本条件，其生产过程符合集成电路产品生产的基本流程、管理规范，具有保证产品生产的手段与能力；
(三)自产(含代工)集成电路产品销售收入占企业当年总收入的60％以上(新建企业除外)；
(四)企业主管税务机关认定企业无恶意欠税或偷税骗税等违法行为。
第六条 企业在申请集成电路企业认定时，须按认定实施细则要求提供相关资料，提交的资料及其内容必须真实有效。
第七条 集成电路企业的认定，由企业向认定机构提出申请。认定机构应依照相关实施细则进行审理，并于15个工作日内向主管部门提出认定意见及相关资料。国家发展和改革委员会会同信息产业部、国家税务总局、海关总署，于45个工作日内联合发文确定或将否定意见告认定机构。
第八条 认定结果在认定机构的网站及有关媒体上发布，接受社会监督。
第九条 国家对认定的集成电路企业实行年度审查制度。企业向认定机构提交年度审查报告，认定机构出具年审意见报主管部门备案。
第十条 企业应按规定的时限向认定机构提交年度审查报告，逾期未报的企业视为自动放弃认定资格；年审不合格的集成电路企业，其认定资格自下一年度起取消。
第十一条 经认定的集成电路企业发生调整、分立、合并、重组等变更情况时，须在作出变更决定之日起30日内，向原认定机构办理变更认定或重新申报手续。未经国家发展和改革委员会与有关部门批准同意变更认定的，取消企业的认定资格，停止享受有关优惠政策。
第十二条 集成电路企业一经发现有偷税等违法行为的，经核实后取消该企业认定资格，停止享受有关优惠政策。
第十三条 经查明企业在申请集成电路企业认定时提供虚假材料及内容的，中止其认定申请；已认定的，撤销其集成电路企业的认定资格，并予以通报，同时追回已减免税收款项；认定机构3年内不再受理其认定申请。
第十四条 经认定的集成电路企业，凭主管部门共同签发的认定文件，到有关部门办理享受有关优惠政策的手续。
第十五条 本办法由国家发展和改革委员会会同信息产业部、国家税务总局、海关总署负责解释。
第十六条 本办法自印发之日起施行。