Revised)" (see Annex 2) has been implemented since January 1, 2016, and the domestic enterprises that meet the prescribed conditions for the production of the equipment or products listed in Annex 1 of this Circular Domestic enterprises that meet the prescribed conditions for the production of the equipment or products listed in Annex 1 of this Circular and have a genuine need to import the commodities listed in Annex 2 shall be exempted from tariffs and import
linkage value-added tax. Annex 1 and 2 of the implementation of the year specified in the relevant equipment, products, parts, raw materials, duty-free implementation of the period up to December 31 of the year.
According to the development of the domestic industry, since January 1, 2016, the tax exemption policy for equipment such as axial flow hydropower units has been canceled, and the enterprises producing and manufacturing the relevant equipment and products will have their 2016 pre-allocated tax-free import quota canceled accordingly.
II. The "Catalog of Major Technical Equipment and Products Imported without Tax Exemption (Revised in 2015)" (see Annex 3) shall be implemented from January 1, 2016 onwards. For the following projects and enterprises approved after (and including) January 1, 2016
to enjoy preferential import tax policies in accordance with or by analogy with the relevant provisions of the Circular of the State Council on Adjustment of Tax Policies on Imported Equipment (Guofa [1997] No. 37), the import of the self
use equipment listed in Attachment 3, as well as the technology and ancillary parts imported along with the aforesaid equipment in accordance with the contract, Spare parts, import tax shall be levied in accordance with the rules:
(a) Domestic investment projects and foreign-invested projects encouraged by the state;
(b) Foreign government loans and loans from international financial organizations;
(c) Processing trade enterprises which are supplied with imported equipment by foreigners at nil value;
(d) Projects of foreign-invested advantageous industries in the central and western regions;
(v) foreign-invested enterprises and foreign-invested research centers set up by the General Administration of Customs on further encouraging foreign investment in import tax policies (Department Tax [1999] No. 791) provided for the use of their own funds to carry out technological upgrading projects.
In order to ensure the smooth implementation of the above projects that have been approved before the adjustment of the Catalog of Imported Major Technical Equipment and Product Catalogs Not Exempted from Duty (Revised in 2015), the above projects approved before (and including) December 31, 2015
and the enterprises importing the equipments before (and including) June 30, 2016 will continue to be taxed in accordance with the "Notice on Tax Policies on Imports of Foreign Invested Enterprises and Foreign Invested Research Centers" (Department Tax [1999] No. 791). Development and Reform Commission Ministry of Industry and Information Technology General Administration of Customs State Administration of Taxation
National Energy Administration on the Adjustment of Tax Policy on the Import of Major Technical Equipment (Caixa Tariff 〔2014〕 No. 2), Annex 4 and the Ministry of Finance National Development and Reform Commission General Administration of Customs
State Administration of Taxation on the Adjustment of the <Catalogue of Imported Commodities Not Exempted from Taxation in Domestic Investment Projects> the Announcement" (No. 83 of 2012).
From July 1, 2016 onwards, import taxes will be levied on the import of equipment listed in the Catalog of Imported Major Technical Equipment and Products (Revised in 2015) for the above projects and enterprises in accordance with the rules. In order to ensure the unity of
policy implementation, if the imported goods of the projects and enterprises concerned need to be examined and exempted from tax in accordance with the "Catalog of Imported Imported Major Technical Equipment and Products (Revised in 2015)" and the "Catalogue of Imported Commodities Not Exempted from Duty for Domestic Investment Projects
(Adjusted in 2012)", the "Catalog of Imported Major Technical Equipment and Products (Revised in 2015)" and the "Catalogue of Domestic Investment Projects Not Exempted from Duty" will be reviewed and exempted from tax. (Revised in 2015) and the commodities listed in the Catalogue of Imported Commodities Not Exempted from Duty for Domestic Investment Projects (Adjusted in 2012) with the same names or commodities listed only in the Catalogue of Imported Important Technical Equipment and Products Not Exempted from Duty (Revised in 2015), the commodities listed in the Catalogue of Imported Important Technical Equipment and Products Not Exempted from Duty (Revised in 2015) shall always prevail. The commodities and their technical specifications shall prevail.
Third, the Ministry of Finance, National Development and Reform Commission, Ministry of Industry and Information Technology, General Administration of Customs, State Administration of Taxation, National Energy Administration on the Adjustment of Tax Policy on the Importation of Major Technical Equipment (Caixa Tariff 〔2014〕 No. 2), Annex 1, "Provisions on Tax Policy on the Importation of Major Technical Equipment", Article VI, VII, VIII and IX respectively, are amended as follows.
"Article 6
The determination of tax exemption qualifications for enterprises newly applying to enjoy preferential import tax policies shall be organized once a year. Manufacturing enterprises newly applying for enjoyment of the policy shall submit application documents (requirements see attached
1) from November 1 to November 30 of each year, and report the import demand for applying for import tax incentives for enjoyment of the policy in the following year. Among them, the local manufacturing enterprises through the enterprise location of the provincial industry and information technology departments to forward the application documents, by the provincial industry and information technology
management departments summarize the application documents reported to the Ministry of Industry and Information Technology by December 5 each year; the central enterprises directly to the Ministry of Industry and Information Technology to submit the application documents. Undertake major technical equipment for urban rail transit independent project
the owner should be in November 1 to November 30 each year to the National Development and Reform Commission to submit application documents, reporting the current year's application to enjoy the import tax incentives for import demand. Owners of nuclear power major technology and equipment independent dependence
projects should submit application documents to the National Energy Administration from November 1 to November 30 each year, and report the import demand for the next year's application to enjoy the policy. The application will not be accepted after the deadline."
"Article 7
After receiving the application documents from the enterprises, the Ministry of Industry and Information Technology, the National Development and Reform Commission, and the National Energy Administration shall review the application documents to see if they are standardized and complete, and whether the materials are valid. If the application documents submitted by the enterprise comply with the regulations, the relevant
departments shall be accepted. Enterprises submit application documents do not meet the requirements, the relevant departments shall promptly inform the enterprise needs to make corrections to the material, the enterprise should be submitted within five working days to make corrections to the material. Enterprises can not be submitted in accordance with the provisions of the
application documents or corrective materials, the relevant departments shall not be accepted."
"Article 8
The Ministry of Industry and Information Technology, after accepting the application documents of the manufacturing enterprises, shall, in conjunction with the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation (the qualification of the energy equipment manufacturing enterprises shall also be determined in conjunction with the National Energy Administration), organize the relevant industry experts, and, based on the relevant requirements of the provisions of this regulation, determine the qualification of the enterprises, and Summarize the import demand of enterprises. National Development and Reform Commission, the National Energy Board shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation organization of relevant industry experts, respectively, are responsible for
Responsible for the field of urban rail transit, nuclear power to undertake major technology and equipment independent relying on the owner of the project tax exemption eligibility to identify and approve the project owner's import requirements. The Ministry of Industry and Information Technology, the National Development and Reform Commission, the National Energy
Bureau shall report the results of the determination of the tax exemption eligibility of enterprises and the approval of the relevant factors to the Ministry of Finance before December 31 of each year, and the results will not be accepted after the deadline".
"Article 9
The Ministry of Finance, in conjunction with the General Administration of Customs and the State Administration of Taxation, shall, based on the determination of the tax-exempt qualifications of the enterprises by the relevant departments and the summary of the import demand of the enterprises, specify the list of enterprises newly qualified for the tax-exempt qualifications before January 31 of each year and determine the import demand of the enterprises
directly as the amount of tax-exempt imports. Based on the performance assessment of the policy implementation of the enterprises that have obtained the tax exemption qualification in the previous year, within the framework of the arrangement of the annual import tax collection-type expenditure scale (i.e., the annual tax reduction and exemption scale), and based on the design, research and development, and manufacturing capacity of the enterprises, the technological advancement of the major technical equipment, the tax exemption quota implementation rate, and the effect of the policy implementation, etc., the tax-exempted import quota for the next year will be determined for the enterprises ".
Fourth, since January 1, 2016, the Ministry of Finance, National Development and Reform Commission, Ministry of Industry and Information Technology General Administration of Customs State Administration of Taxation National Energy Administration on the adjustment of tax policy on imports of major technology and equipment notice (Caixa Tariff 〔2014〕 No. 2) Annexes 2, 3, and 4 shall be repealed.