China opens the 2026 list for the chip-industry VAT additional deduction: firms apply from 9 to 16 October 2026

China opens the 2026 list for the chip-industry VAT additional deduction: firms apply from 9 to 16 October 2026

1 October 2026: Four Chinese authorities have opened the annual process for deciding which integrated-circuit companies may claim the VAT additional deduction (增值税加计抵减) in 2026. A joint notice of the Ministry of Industry and Information Technology (MIIT), the National Development and Reform Commission, the Ministry of Finance and the State Taxation Administration, dated 29 September 2026 and published by MIIT on 30 September (reference 工信部联电子函〔2026〕326号), sets a one-week application window: 9 to 16 October 2026.

Who it covers

The list is the one provided for in the Ministry of Finance and State Taxation Administration notice Caishui [2023] No. 17 on the VAT additional deduction for integrated-circuit enterprises. It covers five kinds of company: chip design, production, packaging and testing, equipment, and materials. The conditions are in an annex to the notice.

The timetable

Step	Date
Companies apply online at the information system (ic-tax.ccidthinktank.com) and file the stamped paper copy with supporting material to their provincial industry and IT department	9 to 16 October 2026
Provincial industry and development-reform departments send their initially approved lists to MIIT and the NDRC	by 31 October 2026
Third-party review, then joint confirmation of the final list by the four authorities	after 31 October
Companies can check in the system whether they are listed	after 30 November 2026

Companies on the 2025 list must apply again with the materials in Annex 2 to stay on it.

What happens next

• Companies on the 2026 list enjoy the policy from 1 January 2026. Once the list is issued, they can book in the current period the deductions they could have claimed earlier but did not.
• Companies on the 2025 list but not on the 2026 list stop enjoying the policy on 30 November 2026.
• A listed company that is renamed, split, merged or restructured, or whose business scope no longer includes the qualifying activity, must report it to the provincial industry department within 45 days of the change registration. Late reports are not accepted, and the company then loses the 2026 benefit from the date of the change.
• Companies sign a commitment that their information is true; one found to have obtained the benefit with false information is referred to the finance and tax authorities.

What to do

• Chip companies in China, including foreign-invested ones: put the 9 to 16 October window in the tax calendar now, and prepare the Annex 2 materials and the company seal in advance. Missing the week means missing the 2026 list.
• Finance teams should be ready to book the backlog of deductions in the period the list is issued.
• If a restructuring or rename is planned, build the 45-day reporting duty into the deal timetable.
• Buyers of design services, foundry, test or equipment in China can ask suppliers whether they are on the list, since it affects their cost base.

Sources

• Ministry of Industry and Information Technology: Notice of MIIT, NDRC, MOF and STA on the 2026 list of integrated-circuit enterprises enjoying the VAT additional deduction (工信部联电子函〔2026〕326号) - 30 September 2026
• Cailian Press: Four authorities open 2026 integrated-circuit VAT additional-deduction list applications (in Chinese) - 30 September 2026