Four ministries have begun work to compile the 2026 roster of integrated-circuit
(IC) firms eligible for the VAT additional-deduction policy. The roster refers to
to firms covered by Caishui [2023] No.17, including IC design, production,
packaging/testing, equipment and materials companies. Firms listed in 2025 that
intend to remain on the 2026 roster must re-submit the documents specified in
Annex 2 (Materials checklist for IC firms enjoying the VAT additional-deduction
policy).