Notice on Import Tax Policies for Certain Domestically Designed but Overseas Manufactured Integrated Circuit Products
财政部国家税务总局关于部分国内设计国外流片加工的集成电路产品进口税收政策的通知
This notice, jointly issued by the Ministry of Finance and the State Administration of Taxation, specifies import tax policies for integrated circuit products that are designed in China but fabricated overseas.