(a) the Ministry of Science and Technology, in conjunction with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation approved the process of reform of the science and technology system for the restructuring of the Enterprises and into enterprises mainly engaged in scientific research and technological development;
(ii) National Engineering Research Center approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation;
(iii) Enterprise Technology Center approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Ministry of Science and Technology;
(4) the Ministry of Science and Technology, in conjunction with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation approved by the State Key Laboratory and the State Engineering Technology Research Center;
(5) the Ministry of Finance, in conjunction with the relevant departments of the State Council approved by the other scientific research, technology development institutions. Article 3 The specific scope of duty-free imports of scientific and technological development supplies shall be implemented in accordance with the List of Duty-Free Imports of Scientific and Technological Development Supplies annexed to these provisions.
The Ministry of Finance, in conjunction with the relevant departments in accordance with the changes in demand for scientific and technological development supplies and the development of domestic production, and timely adjustments to the "duty-free import of scientific and technological development supplies list". Article 4 According to the provisions of the duty-free import of science and technology development supplies, should be used directly for the unit of scientific research and technological development, and shall not be transferred without authorization, transferred for other purposes or other disposal. Article V approved by the Customs and Excise Department, its duty-free import of scientific and technological development of supplies can be used for other units of scientific research and technological development activities. Article VI violation of the provisions of the duty-free imports of scientific and technological development of unauthorized transfers, transfer for other purposes or other dispositions, in accordance with the relevant provisions of the penalties, the unit concerned shall not be entitled to the tax incentives for one year; be held criminally responsible according to law, the unit concerned shall not be entitled to the tax incentives for three years. Article VII of the General Administration of Customs in accordance with the provisions of the Customs to develop specific measures for implementation. Article VIII of these provisions shall February 1, 2007 shall come into force.
Attachment:
List of Duty-Free Imported Scientific and Technological Development Supplies
(1) Instruments, meters and their accessories for analysis, measurement, checking, metering, observation and signal generation for research and development and scientific experimentation;
(2) Laboratory equipments (excluding pilot equipments) which provide necessary conditions for scientific research and technological development;
( (C) computer workstations, medium-sized and large computers;
(D) in the period of customs supervision for the maintenance of the provisions of the duty-free imported instruments, meters and equipment or for the improvement and expansion of the function of the instruments, meters and equipment imported separately for the special parts and accessories;
(E) all kinds of carrier form of books, newspapers and periodicals, scripts and computer software;
(F) specimens, models;
(G) experimental materials;
(H) experimental animals;
(IX) research and development, scientific experimentation and teaching of medical testing, analytical instruments and their accessories (limited to pharmaceutical scientific research, technology development organizations);
(J) fine varieties of plants and seeds (limited to agricultural and forestry scientific research, Technology Development Organization);
(k) professional-grade musical instruments and audio-visual materials (limited to art scientific research, technology development organizations);
(l) special needs of sports equipment (limited to sports scientific research, technology development organizations);
(m) research and development of non-gasoline, diesel-powered prototype vehicles (limited to automotive research and development institutions).