(1) ministries and commissions under the State Council, directly under the institutions and provinces, autonomous regions, municipalities directly under the Central Government, municipalities under the central government, all types of scientific research institutes specializing in scientific research;
(2) the implementation of the state-recognized qualifications of colleges and universities for the implementation of specialist and above higher education;
(3) the Ministry of Finance together with the relevant departments of the State Council approved the other scientific research and teaching supplies. (C) the Ministry of Finance in conjunction with the relevant departments of the State Council approved other scientific research institutions and schools. Article 4 The specific scope of duty-free imported scientific research and teaching supplies shall be implemented in accordance with the List of Duty-Free Imported Scientific Research and Teaching Supplies annexed to these provisions.
The Ministry of Finance, in conjunction with the relevant departments of the State Council in accordance with the demand for scientific research and teaching supplies and the development of domestic production, the "duty-free imports of scientific research and teaching supplies list" to be adjusted in due course. Article V in accordance with the provisions of the duty-free import of scientific research and teaching supplies, should be used directly for the unit of scientific research and teaching, and shall not be transferred without authorization, transferred to other uses or other disposal. Article VI approved by the Customs and Excise Department, its duty-free import of scientific research and teaching supplies can be used for other units of scientific research and teaching activities. Article VII violation of the provisions of the duty-free imports of scientific research and teaching supplies unauthorized transfer, transfer for other purposes or other disposal, in accordance with the relevant provisions of the penalties, the unit concerned shall not be entitled to enjoy the tax incentives within one year; according to the law be held criminally responsible, the unit concerned shall not enjoy the tax incentives within three years. Article 8 The Ministry of Finance, the General Administration of Customs, the General Administration of Taxation and other relevant departments and their staff in the process of policy implementation, there are violations of these provisions, as well as other abuse of power, dereliction of duty, favoritism and other violations of law and discipline, in accordance with the relevant provisions of the State shall be held responsible for the corresponding responsibility; suspected of committing a crime, shall be transferred to the judicial organs for processing. Article IX of the General Administration of Customs in accordance with the provisions of the Customs to develop specific measures for implementation. Article X. These provisions shall February 1, 2007 shall come into force.
Attachments:
The list of duty-free import of scientific research and teaching supplies
(a) scientific research, scientific experiments and teaching of analysis, measurement, inspection, metrology, observation, generation of signals and instruments, meters and their accessories;
(b) scientific research and teaching to provide the necessary conditions for the scientific research and experimental equipment (for the pilot and production of equipment)
(c) computer workstations, medium-sized and large computers;
(d) special parts and accessories imported separately for the maintenance of instruments, meters and equipment imported duty-free in accordance with the provisions of the Customs supervision period or for the purpose of improving or expanding the functions of such instruments, meters and equipment;
(e) books, newspapers and magazines in various forms of carriers, Lecture notes, computer software;
(vi) specimens, models;
(vii) teaching slides;
(viii) experimental materials;
(ix) experimental animals;
(x) scientific research, scientific experiments, and teaching of medical testing and analytical instruments and their accessories (limited to medical colleges and universities, specialties and pharmaceutical scientific research institutions). Institutions. With the approval of the Customs, the above imported units for the purpose of scientific research or teaching, within the range of one unit per five years, can be used for duty-free medical testing and analytical instruments for the clinical activities of its affiliated hospitals);
(xi) fine varieties of plants and seeds (limited to agricultural and forestry research institutions and agricultural and forestry colleges and universities, majors);
(xii) professional-grade musical instruments and audio-visual materials (limited to artistic scientific research institutions and artistic institutions, majors);
(xii) professional-grade musical instruments and audio-visual materials ( limited to art scientific research institutions and art colleges and universities, majors);
(xiii) special needs of sports equipment (limited to sports scientific research institutions and sports colleges and universities, majors);
(xiv) trainer planes (limited to flight colleges and universities);
(xv) teaching experiments on the ship used in critical equipment (limited to shipping colleges and universities);
(XVI) scientific research with non-gasoline, diesel-powered prototype car (limited to automotive institutions, professional).