The application process for tax exemption for imported equipment is, first of all, to the Economic and Information System Audit and Filing, to obtain the project confirmation, including the list of equipment, and then to the Customs and Excise Department to apply for the project filing form and entry. Fill out the application form for tax exemption, the relevant instrument description, and related materials submitted. Waiting for the examination and approval to obtain the tax exemption certificate.
Two, analyze
Temporary import and export of goods into the country, the declarant should be submitted to the relevant competent ministries, commissions and bureaus of the State Council or the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or the competent departments and bureaus of the authorities above the level of the approval of the documents. Temporary import of goods approved by the Customs, the declarant shall pay to the Customs equivalent to the tax deposit or to provide the Customs recognized letter of guarantee. When the goods are reshipped out of the country, it should fill in the export declaration of goods in triplicate, and at the same time hand over the original import declaration of goods and goods list retained by the Customs to the original entry point for reshipping out of the territory of the Customs formalities. Temporary import and export of goods for a period of six months. The expiration of the period does not re-export, should be declared to the Customs and Excise Department for formal import procedures and tax collection according to the rules. Radio equipment and animal and plant quarantine, drug testing, food hygiene inspection of goods, but also with the relevant departments of the inspection and release of documents. Foreign-invested enterprises to change the two copies of the receipt for the record and other materials that need to be explained or provided. The above materials need to be stamped with the official seal of the enterprise.
Three, imported equipment tax exemption is exempt from what tax
Tax exemption is divided into a very large number of categories, such as monthly sales of less than 30,000 small-scale taxpayers and business taxpayers are exempt from value-added tax and business tax. Such as agricultural cooperatives and individual agricultural producers selling self-produced agricultural products are exempt from value-added tax. High-tech enterprises are reduced in enterprise income tax. Each of these reductions and exemptions have special fiscal and tax approvals with clear conditions for reduction and exemption, matters for reduction and exemption, types of tax exemptions, and time for reduction and exemption.