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 Ministry¹ 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 Taxation² 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 implemented³， 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 computed⁴ and collected in light of the legal tax rate of 17% without exceptions.

　　Ministry of Finance

　　State Administration of Taxation

　　August 31st， 2004