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 [2004] 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 [2002] 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 [2002] 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