Legal analysis: tax exemption needs to meet two conditions: first you import equipment produced by the product, must comply with the national industrial directory in the encouragement category, that is, you produce the product must have the corresponding entry; secondly, you imported equipment, must be in the country is not tax-free imported goods outside the directory, that is, your equipment must meet certain technical parameters. At the same time to meet these two conditions, go to the Economic and Information Technology Commission or Development and Reform Commission for approval, get the approval to go to the Customs and Excise Department for exemption form. However, this is only exempt from customs duty, 17% VAT still need to pay, pay first and then offset. In addition, for the state welfare enterprises, that is, enterprises for the disabled, as long as the company meets the requirements, go to the Ministry of Civil Affairs for approval, and then go to the Customs for approval, is tariffs VAT can be exempted.
Legal basis: "Chinese People's **** and State Tax Collection and Management Law" Article 31 Taxpayers, withholding agents in accordance with the provisions of laws and administrative regulations or tax authorities in accordance with the provisions of laws and administrative regulations to determine the period of time, to pay or unpaid taxes. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may, with the approval of the State Taxation Bureau or the Local Taxation Bureau of the province, autonomous region or municipality directly under the Central Government, defer the payment of the tax, but the maximum period shall not exceed three months.