The Ministry of Finance and other departments: integrated circuit companies and industrial parent machine companies exchanged non-monetary assets between January 1, 2026 and December 31, 2028. Non-monetary asset exchange income confirmed according to regulations can be evenly included in the taxable income for the corresponding year in installments within a period of no more than 5 years, and corporate income tax is calculated and paid according to current policy provisions; losses caused by enterprises carrying out non-monetary asset exchanges cannot be confirmed in installments.

The Ministry of Finance and other departments: integrated circuit companies and industrial parent machine companies exchanged non-monetary assets between January 1, 2026 and December 31, 2028. Non-monetary asset exchange income confirmed according to regulations can be evenly included in the taxable income for the corresponding year in installments within a period of no more than 5 years, and corporate income tax is calculated and paid according to current policy provisions; losses caused by enterprises carrying out non-monetary asset exchanges cannot be confirmed in installments.