财政部、国家税务总局关于停止执行国内设计国外流片加工集成电路产品进口环节增值税退税政策的通知 Circular of the MOF and the SAT on Stopping the Implementation of the Policy of Refund of Value Added Tax on the import of Integrated Circuit Products Designed at Home and Going Abroad for Wafer Foundry and Processing
颁布日期：20050831 实施日期：20050831 颁布单位：财政部、 国家税务总局
Cai Guan Shui  No. 40
The General Administration of Customs and the Ministry of Information Industry，
Upon the approval of the State Council， from October 1， 2004， the Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Import Taxation on Some Integrated Circuit Products Which Are Designed at Home and Going Abroad for Wafer Foundry and Processing （Cai Shui  No.140） shall cease to be implemented， and value added tax on the importation of the integrated circuit products as listed in Document No.140  of the Ministry of Finance and the State Administration of Taxation shall be computed and collected in light of the legal tax rate of 17% without exceptions.
Ministry of Finance
State Administration of Taxation
August 31st， 2004