Decision on Amending the Interim Provisions on Exemption of Import Tax on Supplies for Scientific and Technological Development and Provisions on Exemption of Import Tax on Supplies for Scientific Research and Teaching
Ministry of Finance, General Administration of Customs, State Administration of Taxation Decree No. 63
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The "Decision on Amending the Interim Provisions on Exemption of Import Tax on Supplies for Scientific and Technological Development
The Decision on Amending the Interim Provisions on Exemption of Import Tax on Supplies for Scientific and Technological Development and the Provisions on Exemption of Import Tax on Supplies for Scientific Research and Teaching has been deliberated and adopted by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, and is hereby promulgated, to come into force as of January 1, 2011.
Minister Xie Xuren Director Yu Guangzhou Director Xiao Jie
June 14, 2011
Decision on Amending the Interim Provisions on Exemption of Import Taxes on Supplies for Scientific and Technological Development and the Provisions on Exemption of Import Taxes on Supplies for Scientific Research and Teaching
Approved by the State Council, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have decided to revise the Interim Provisions on Exemption of Import Taxes on Supplies for Scientific and Technological Development and the Provisions on Exemption of Import Taxes on Supplies for Scientific and Technological Development. Provisional Provisions on Exemption of Import Taxes on Scientific and Technological Development Supplies and Provisions on Exemption of Import Taxes on Scientific Research and Teaching Supplies shall be amended.
I. The Interim Provisions on Import Tax Exemption for Scientific and Technological Development Supplies shall be amended as follows:
(1) The phrase "before December 31, 2010" in Article 2 shall be amended to "before December 31, 2015". ".
(ii) The second item in the Annex "List of Duty-Free Imported Scientific and Technological Development Supplies" is amended to read: "(ii) Equipment for scientific research and experimental use (except for equipment used for pilot testing and production) that provides the necessary conditions for scientific research and technological development".
II. The following amendments shall be made to the Provisions on Import Tax Exemption for Scientific Research and Teaching Supplies:
The second item in the Annexed List of Duty-Free Imported Scientific Research and Teaching Supplies shall be amended to read as follows: "(II) Scientific research and experimental equipment (except for equipment used for pilot tests and production) that provides the necessary conditions for scientific research and teaching ".
This decision shall come into force on January 1, 2011.
The Interim Provisions on Exemption of Import Tax on Supplies for Scientific and Technological Development and the Provisions on Exemption of Import Tax on Supplies for Scientific Research and Teaching shall be amended accordingly in accordance with this Decision, and shall be re-published.
Temporary Provisions on Exemption of Import Tax on Scientific and Technological Development Supplies
(promulgated by Decree No. 44 of the Ministry of Finance and the General Administration of Customs and the State Administration of Taxation on January 31, 2007 and amended by Decision of the Ministry of Finance and the General Administration of Customs and the State Administration of Taxation on the Revision of the (Temporary Provisions on Exemption of Import Tax on Scientific and Technological Development Supplies) and (Provisions on Exemption of Import Tax on Scientific Research and Teaching Supplies) of June 14, 2011)
Article 1 In order to encourage scientific research and technological development, promote scientific and technological progress, and regulate the duty-free import of scientific and technological development supplies, these provisions are formulated in accordance with the Decision of the State Council on agreeing to the implementation of preferential tax policies on the import of scientific and educational supplies.
The second article of the following scientific research and technological development institutions, before December 31, 2015, within a reasonable number of imports of scientific and technological development supplies that can not be produced domestically or whose performance does not meet the needs, are exempted from import tariffs and import-related value-added tax and consumption tax:
(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 by the scientific and technological institutional reforms In the process of restructuring into enterprises and into enterprises mainly engaged in scientific research and technological development;
(b) the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation approved by the National Engineering Research Center;
(c) 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 approved by the Enterprise Technology Center;
(d) National Key Laboratory and National Engineering Technology Research Center approved by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation;
(e) other scientific research and technology development institutions approved by the Ministry of Finance in conjunction with the relevant departments of the State Council.
Article 3 of the specific scope of duty-free imports of scientific and technological development supplies, in accordance with the provisions of the attached "duty-free imports of scientific and technological development supplies list".
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 "List of Duty-Free Imported Scientific and Technological Development Supplies".
Article 4 in accordance with 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, 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 supplies without authorization, transfer for other purposes or other disposal, in accordance with the relevant provisions of the penalties, the relevant units shall not be entitled to enjoy the tax incentives within one year; according to the law be held criminally responsible, the relevant units shall not enjoy the tax incentives within three years.
Article VII of the General Administration of Customs in accordance with the provisions of the Customs specific implementation measures.
Article VIII of the provisions of this February 1, 2007 shall come into force.
Attachments:
List of Duty-Free Imported Scientific and Technological Development Supplies
(1) Instruments and meters and their accessories for analyzing, measuring, checking, metering, observing and generating signals for research and development and scientific experimentation;
(2) Equipment used for scientific experiments to provide the necessary conditions for scientific research and technological development (except for those used for pilot tests and production);< /p>
(C) computer workstations, medium-sized and large computers;
(D) in the customs supervision period for the maintenance of instruments, meters and equipment imported in accordance with the provisions of the duty-free, 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 books, newspapers, magazines, lectures in various forms of carrier, Computer software;
(F) specimens, models;
(G) experimental materials;
(H) experimental animals;
(IX) research and development, scientific experiments, and teaching of medical testing, analytical instruments and their accessories (limited to pharmaceutical scientific research, technological development institutes);
(J) fine varieties of plants and seeds (limited to agricultural and forestry scientific research, technological development institutions);
(J) fine varieties of plants and seeds (limited to agricultural and forestry scientific research, technological development institutes). Restricted to agricultural and forestry scientific research, technology development institutions);
(xi) professional-grade musical instruments and audio-visual materials (limited to art scientific research, technology development institutions);
(xii) special needs of sports equipment (limited to sports scientific research, technology development institutions);
(xiii) research and development of non-gasoline, diesel-powered prototype vehicles (limited to automotive) Research and development organizations).
Provisions on Import Tax Exemption for Scientific Research and Teaching Supplies
(Published by Decree No. 45 of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on January 31, 2007 according to the Decision of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on Amending the (Interim Provisions on Import Tax Exemption for Scientific and Technological Development Supplies) and (Provisions on Import Tax Exemption for Scientific Research and Teaching Supplies) on June 14, 2011 (Revised by the Decision of the State Council)
Article 1 In order to promote the development of scientific research and education, to promote the implementation of the strategy of developing the country through science and education, to regulate the duty-free import of scientific research and teaching supplies, and in accordance with the Decision of the State Council on agreeing to the implementation of preferential tax policies on the import of scientific and educational supplies, to formulate the present provisions.
Second scientific research institutions and schools, for the purpose of scientific research and teaching, within a reasonable number of imports of scientific research and teaching supplies that can not be produced domestically or the performance of which does not meet the needs of import tariffs and import-related value-added tax, consumption tax.
Article 3 of the provisions of the scientific research institutions and schools, refers to:
(a) the State Council ministries and commissions, agencies directly under the State Council and the provinces, autonomous regions, municipalities directly under the Central Government, cities under the central government, the various types of scientific research institutions specializing in scientific research;
(b) the implementation of the state-recognized qualifications of the colleges and universities and higher education above the higher level of education;
(c) Other scientific research institutes and schools approved by the Ministry of Finance in conjunction with the relevant departments of the State Council.
Article 4 The specific scope of duty-free import of scientific research and teaching supplies shall be implemented in accordance with the List of Duty-Free Import of 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, and timely adjustment of the "duty-free import of scientific research and teaching supplies list".
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 unit, the 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 relevant units shall not be entitled to the tax incentives for one year; according to the law is held criminally responsible for, the relevant units shall not be entitled to tax incentives for three years.
Article VIII of the General Administration of Customs in accordance with the provisions of the Customs specific implementation measures.
Article IX of the provisions of this February 1, 2007 shall come into force.
Attachments:
List of Duty-Free Imported Scientific Research and Teaching Supplies
(1) Instruments and meters and their accessories for analyzing, measuring, checking, metering, observing and generating signals for scientific research, scientific experiments and teaching;
(2) Equipment for scientific research experiments which provide the necessary conditions for scientific research and teaching (except for those used for pilot tests and production);
(3) Equipment for scientific research experiments, including those used for pilot tests and production.
(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 analyzing instruments for the clinical activities of its affiliated hospitals);
(xi) fine varieties of plants and seeds (limited to agricultural and forestry scientific research institutions and agricultural and forestry colleges and universities, majors); (xii) professional-grade musical instruments and audio-visual materials (limited to arts) scientific research institutions and art colleges and universities, majors);
(xiii) special needs sports equipment (limited to sports scientific research institutions and sports colleges and universities, majors);
(xiv) trainer planes (limited to flight colleges and universities);
(xv) key equipment used in teaching and experimental ships (limited to shipping colleges and universities);
(xvi) Scientific research with non-gasoline, diesel-powered prototype vehicles (limited to automotive institutions, professional).