Ministry of Finance Customs Department, the State Administration of Taxation have jointly issued a notice on the major technologies and equipment import tax policies have been adjusted.
Countries to support the development of major technologies and equipment and product catalog (2010 Amendment) "and" imports of major technical equipment and key parts, raw materials, list of goods (2010 Amendment) "Since April 15, 2010 from the implementation of the required conditions The notice listed the domestic enterprises for the production of equipment or products listed in the notification is necessary imported goods, tariffs and import VAT.
On the adjustment of import tax policies of major technical equipment, the Interim Provisions on the notification list
Financial tariff [2010] 17
Provinces, autonomous regions, municipalities, separately listed cities (bureaus), state tax, the Finance Bureau of Xinjiang Production and Construction Corps, the Guangdong Sub-Administration of Customs, General Administration of Customs, Ministry of Finance in all provinces, autonomous regions, municipalities, separately listed cities financial monitoring Office:
In accordance with the "Ministry of Finance National Development and Reform Commission Ministry of Industry and Information Administration of Customs, State Administration of Taxation National Energy Board on the major technologies and equipment to adjust the import tax policies of notice" (Financial tariff [2009] No. 55) provides, according to the development of related domestic industries situation, listened to a wide range of authorities, industry associations and enterprises on the basis of the views, it was decided that the "import tax policies of major technical equipment Interim Provisions" (hereinafter referred to as the "Interim Provisions") attached list of equipment and goods to be adjusted List are notified as follows:
1, the state supports the development of major technical equipment, and product catalog (2010 Amendment) "(see Annex 1) and" imports of major technical equipment and key parts, raw materials, list of goods (2010 Amendment) "(see Annex 2) from April 15, 2010 from the implementation of the required conditions for domestic enterprises for the production of equipment listed in Annex 1 of this notice or the product is necessary for the import of goods listed in Annex 2 of this notice, tariffs and import VAT.
Second, no duty-free imports of major technical equipment, and product catalog (2010 Amendment) "(see Annex 3) since April 26, 2010 from the implementation of the newly approved" Interim Provisions "projects and enterprises listed in Article III of imports listed in Annex 3 of this notice in accordance with the contract for personal use equipment and technology imported with the equipment and spare parts, spare parts, should be subject to import taxes.
April 26, 2010 (excluding April 26) approved the import of the above projects and enterprises listed in Annex 3 of this notification device, October 26, 2010 to continue in accordance with the "Interim Provisions" the implementation of Annex 3; from 10 in 2010 26 day (including October 26), the above projects and enterprises in the import of equipment in Annex 3 of this notification, shall be subject to import taxes.
Third, since April 26, 2010, the "Interim Provisions" in the Annex 1,2,3 abolished; have been tax-exempt status of the enterprises in the duty-free import quota of imports in the key parts, raw materials, and in April 26, 2010 (excluding April 26) to declare imported, still in accordance with the "Interim Provisions" the implementation of Annex 2.
4, new applications and enjoy the urban rail transit vehicle mechanical and electrical equipment, high speed EMUs, high-power locomotives, large railway maintenance machinery, large-scale environmental protection and resource comprehensive utilization equipment, large-scale imports of construction machinery in the field of corporate tax incentives, should be in 2010 April 26 to May 26 to submit application documents, specific application procedures and requirements shall be in accordance with the "Interim Provisions" the relevant provisions. Since April 26, 2010, the new applicant with receiving documents issued by the department, may apply to Customs duty security first and go with the parts and raw materials for clearance.
Provincial Industry and Information Technology department where the enterprise directly under the Customs in conjunction with the Ministry of Finance Office of the Ombudsman in the local financial areas where the above-mentioned preliminary review of application materials companies, and June 10, 2010 preliminary views on the application documents and summary reported to the Department of Industry and Information Technology, copied to the Ministry of Finance, Customs Department, the State Administration of Taxation.
5, since July 1, 2009, the urban rail transit projects by relying on the owners commitment to self-import of urban rail transit vehicles and key components required for electrical and mechanical equipment, raw materials (see Annex 2), exemption from import duty and VAT .
6, mass transit, nuclear power by relying on self-commitment for the project owners to enjoy preferential tax policies for imports of major technical equipment, and can import materials in the project plan is finalized, to the National Development and Reform Commission, the National Energy Board to submit the application documents. Projects in these areas in 2010 for owners to enjoy the import tax preferential policies, should be May 26, 2010 to submit the application documents.
7, according to the development of related domestic industries, "the State to support the development of major technologies and equipment, and product catalog (2010 Amendment)" on the wind turbine (s) and supporting parts, CNC equipment and features the application conditions of the fields adjustment. The second half of 2009 has identified the areas of eligible enterprises, such as corporate policy to enjoy the technical specifications of equipment or sale of performance requirements in Annex 1 of this notice concerning adjustments, the original tax-exempt status recognized in the April 26, 2010 Before effective.
New applications in these areas found eligible business enterprises, and the original (enjoy the policy of the technical specifications of equipment or sale of performance requirements in Annex 1 of this notice concerning adjustments) for the enjoyment April 26, 2010 to December 31 period of major technical equipment import tax preferential policies, should be 2010, April 26 to May 26 in accordance with the "Interim Provisions" of the application procedure and requirements to submit the application documents.
8, the notice of the major technologies and equipment companies report preferential policies and requirements of the format was revised (see Annex 4), since April 26, 2010, the "Interim Provisions" in Annex 5 repealed. The second half of 2009, has enjoyed preferential tax policies for imports of major technologies and equipment for all businesses, should be May 26, 2010 in accordance with the "Interim Provisions" and the notice requirements in Annex 4 of the report submitted to the implementation of preferential policies, including the 2010 on January 1 to April 26 or the year 2010, demand for imports.
Ministry of Finance, State Administration of Taxation General Administration of Customs
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