三、具体税收优惠政策财税[2012]27号文件从四个方面明确了进一步支持软件产业和集成电路产业发展的企业所得税优惠政策。具体包括定期减免税、优惠税率、加速折旧摊销等专项优惠政策。(一)定期减免税规定1.集成电路线宽小于0.8微米(含)的集成电路生产企业,经认定后,在2017年12月31日前自获利年度起计算优惠期,第一年至第二年免征企业所得税,第 Third, the specific tax incentives Tax [2012] Document No. 27 from four aspects of a clear support for the software industry and the integrated circuit industry, corporate income tax preferential policies. Including regular tax breaks, preferential tax rates, accelerated depreciation and amortization and other special preferential policies. (I) Periodic deduction and exemption requirements 1. Integrated circuit manufacturers with ICs less than 0.8 micrometer in line width (inclusive) shall, after determination, calculate the preferential period from the year of profit-making by December 31, 2017, the first year to the Two years exempt from enterprise income tax, the first