China’s Ministry of Industry and Information Technology published on 30 September the timetable for drawing up the 2026 list of integrated-circuit companies eligible for an additional value-added-tax credit. The process covers companies in chip design, manufacturing, packaging and testing, production equipment and materials. Applications are due through an online information system from 9 to 16 October. Companies must complete the forms, provide supporting documents and submit a stamped paper file to the relevant provincial or regional industry authority. Companies included on the 2025 list must apply again if they want to be considered for 2026. Inclusion in the previous list therefore does not carry over automatically.

Provincial and regional industry authorities, together with development and reform commissions, will conduct an initial review and send recommended applications to central authorities by 31 October. The industry ministry and the development commission will then arrange third-party review; the final list will be confirmed after joint consideration by the industry, development, finance and tax authorities. These steps had not been completed as of 8 October. The ministry says companies can check whether they have been included after 30 November. Firms selected for the 2026 list may calculate eligible policy benefits from 1 January 2026, while companies on the 2025 list that are not selected for 2026 will stop receiving the treatment on 30 November.

The notice is neither a company list nor an assurance that every applicant will receive a tax credit. It sets out the administrative timetable for checking eligibility and selecting firms. The monetary value of the benefit, the eligibility of individual companies and the final number of listed firms have not yet been announced. Because previous beneficiaries must reapply, companies face a fresh documentation and submission requirement. The inclusion of design, manufacturing, packaging and testing, equipment and materials broadens the categories under consideration beyond chip fabrication alone. Activity in one of these categories does not guarantee acceptance: applicants must meet the attached conditions and pass the review process. The ability to check results after November gives a future marker for implementation, while applications are not yet open on 8 October. The ministry’s notice thus describes a pending selection process, not completed support for the industry.

Eligibility requirements are set out in the attached documents; the public notice does not detail every criterion individually. The process also requires more than an online submission: a signed paper file must reach the relevant authority. A successful outcome therefore depends both on meeting the eligibility rules and completing the prescribed procedure.