China continued national tax-preference eligibility for integrated-circuit production, design, materials, packaging, and major projects in 2024.
National Development and Reform Commission of China and partner ministries2024 Integrated-Circuit and Software Tax-Preference Eligibility Notice (opens in new tab)Source details
Quotation or reported data
The eligibility notice covers production at 28 nm and below and multiple upstream inputs and services.
- Exact location
- Article 1 and attached eligibility criteria
- Source accessed
- 03 Sept 2026
Counterevidence
Eligibility rules do not disclose recipients, award value, additionality, or a capability outcome.
Remaining uncertainty
No firm-level causal link to a reviewed AI-chip workaround is established.