Notice on Ceasing the Implementation of VAT Refund Policy for Imported Integrated Circuit Products Designed Domestically and Manufactured Overseas
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
This notice announces the termination of the value-added tax (VAT) refund policy for imported integrated circuit products that are designed domestically but manufactured overseas, affecting tax treatment in the import stage.