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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 22, 2022 No. 1311

About approval of the list of materials and technologies for production of electronic component base (electronic modules) for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums

According to the paragraph third Item 1.16 of Article 284 and the paragraph the second Item 14 of article 427 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of materials and technologies for production of electronic component base (electronic modules) for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums.

2. This resolution becomes effective from the date of its official publication.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of July 22, 2022, No. 1311

The list of materials and technologies for production of electronic komponenty base (electronic modules) for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums

I. Materials for production of electronic komponenty base (electronic modules) according to the All-Russian Product Classifier by types of economic activity

Code according to the All-Russian Product Classifier by types of economic activity of OK 034-2014 (KPES 2008)

Name of group

08.99.29.120

Quartz, quartzite

20.11.1

Gases industrial

20.12.12

Oxides and hydroxides of chrome, oxides of manganese and lead, oxides and hydroxides of copper

20.12.19

Oxides, peroxides and hydroxides of other metals

20.13.2

The chemical elements which are not included in other groups; inorganic acids and connections

20.13.4

Sulfides, sulfates; nitrates, phosphates and carbonates

20.13.62

Cyanides, tsianidoksida and complex cyanides; fulminates, cyanates and thiocyanates; silicates; borata; perborates; other salts of inorganic acids or peroxyacids

20.13.63

Hydrogen peroxide (hydrogen peroxide)

20.13.64

Phosphides, carbides, hydrides, nitrides, azids, silicides and borida

20.13.65

Compounds of rare-earth metals, yttrium or scandium

20.14.13

Derivatives of acyclic hydrocarbons chlorinated

20.14.2

Alcohols, phenols, fenolospirta and their halogenated, sulfonated, nitrobathing or nitrosated derivatives; industrial fatty alcohols

20.14.33

Acids nonsaturated monocarboxylic, cyclanic, cyclenic or cycloterpenic acyclic polycarboxylic and derivative these connections

20.15.1

Nitric acid; acids sulfonitric; ammonia

20.16.1

Ethylene polymers in primary forms

20:30

Materials paint and varnish and similar for drawing coverings, printing paints and mastics

20.52.10

Glues

20.59.12.110

Emulsions photographic

20.59.53

Chemical elements the alloyed in the form of disks and chemical compounds alloyed, used in electronics

20.59.59.900

Products are different chemical other, not included in other groups

21.10.20.120

Salts quarternary and hydroxides of ammonium

22.21.2

Pipes, tubes and hoses and their fitting plastic

22.22.19

Products are packaging plastic others

23.49.12

Not construction pottery other, not included in other groups

24.41.10.150

Solders silver

24.41.20.131

The gold semi-processed in the form of pigs, bars, wire and profiles, plates, sheets and strips by thickness of more 0,15 of mm apart from basis

24.41.20.160

Solders gold

24.41.30.151

Ruthenium in the form of powder

24:42

Aluminum

24:43

Lead, zinc and tin

24:44

Copper

24.45.30

Non-ferrous metals and products from them; the sintered materials (kermet), ashes and remaining balance containing metals or compounds of metals other

II. Technologies for production of electronic komponenty base (electronic modules)

1. Technologies of microelectronic production of electronic component base with topological regulations of 250 - 7 nanometers.

2. Technologies of microelectronic production of electronic component base with topological regulations 3 - micron 0,34.

3. Production technologies of semiconductor plates with crystals.

4. Technologies of assembly of semiconductor products and crystals of chips integrated in the case, including in inly and the chip module.

5. Production technologies of cases for semiconductor products and chips integrated.

6. Technologies of assembly of power modules, micromodules, systems in the case.

7. Technologies of creation of photo masks for forming of the topological drawing.

8. Production technologies of electrovacuum and kompleksirovanny products microwave ovens.

9. Production technologies of inertial microelectromechanical systems.

10. Production technologies of high-frequency microelectromechanical systems and aktyuator.

11. Production technologies of cables fiber-optical.

12. Production technologies of cables, wires and cords of communication (LAN cables).

13. Production technologies opto-and photoelectronic component base of the infrared range of range.

14. Production technologies of the single-channel and multichannel fiber-optical connectors including rotating.

15. Production technologies of the cooled photodetectors of the spectral range 3 - 5, 8 - 12 microns.

16. Production technologies planar one - or multielement low-frequency silicon photo diodes, pin-photo diodes.

17. Production technologies of glass and quartz details, steklospayev with metals.

18. Technologies of joining flip-chip of details photo and microelectronics.

19. Technologies of laser welding of quartz glass.

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