Notice of the Ministry of Finance, the Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the Energy Administration on Adjusting the Relevant Catalogue of Import Tax Policies for Major Technological Equipment

Caishui (2018) No. 42

All provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the Ministry of Finance (Bureaus), Development and Reform Commission, Industry and Information Administration, Xinjiang Production and Construction Corps Finance Bureau, Development and Reform Commission, Guangdong Branch of the General Administration of Customs, Customs directly under the State Administration of Taxation The tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the Office of the Financial Supervisory Commissioner of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning:

According to the development of the domestic equipment manufacturing industry and its supporting industries in recent years, the Ministry of Finance, the Development and Reform Commission, the Ministry of Industry and Information Technology, and the General Administration of Customs, after extensively listening to the opinions of industry authorities, industry associations, and enterprise representatives, , The State Administration of Taxation and the Energy Administration have decided to revise the relevant catalogue of the import tax policy on major technological equipment. The notice is as follows:

1. "Catalog of Major Technical Equipment and Products Supported by the State for Development (Revised in 2018)" (see Annex 1) and "Catalog of Imported Key Components and Raw Materials Commodities of Major Technical Equipment and Products (Revised in 2018)" (see Annex 2) Effective from January 1, 2019, domestic enterprises that meet the specified conditions and do need to import the goods listed in Annex 2 to produce the equipment or products listed in Annex 1 of this notice are exempt from customs duties and import value-added taxes. If the implementation period is specified in Annexes 1 and 2, the implementation period of the tax exemption for relevant equipment, products, parts, and raw materials shall end on December 31 of the year.

According to the development of domestic industries, from January 1, 2019, the tax exemption policy for million-kilowatt nuclear power units (second-generation improved nuclear power units) and other equipment will be cancelled, and companies that manufacture related equipment and products will pre-allocate tax-free imports in 2019 The quota will be cancelled accordingly.

　　 2. The "Catalog of Imported Major Technical Equipment and Products Not Exempted from Duty (2018 Revision)" (see Annex 3) will be implemented from January 1, 2019. For the following items approved after January 1, 2019 (including January 1) in accordance with the relevant provisions of the "Notice of the State Council on Adjusting Tax Policies for Imported Equipment" (Guo Fa [1997] No. 37) And enterprises, importing the equipment listed in Annex 3 for their own use, as well as the technology and supporting parts and spare parts imported with the above-mentioned equipment in accordance with the contract, will be levied import taxes according to the regulations:

　　 (1) Domestic investment projects and foreign investment projects encouraged by the state;

　　 (2) Foreign government loans and international financial organization loan projects;

　　 (3) Processing trade enterprises that provide foreign companies with imported equipment at no price;

　　 (4) Foreign-invested advantageous industry projects in the central and western regions;

　　(5) Foreign-invested enterprises and foreign-invested research centers established by foreign-invested enterprises and foreign-invested research centers use their own funds to carry out technological transformation projects according to the "Notice of the General Administration of Customs on Further Encouraging Foreign Investment on Import Tax Policies" (Shui Shui [1999] No. 791).

In order to ensure the smooth implementation of the above-mentioned projects approved before the adjustment of the "Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty (2018 Revision)", the above-mentioned projects and enterprises approved before December 31, 2018 (including December 31) Import equipment before June 30, 2019 (including June 30), continue to follow the "Notice of the Ministry of Finance, Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, General Administration of Customs, State Administration of Taxation, Notice on Adjusting the Relevant Catalogue of Import Tax Policies for Major Technical Equipment" (Caiguanshui [2017] No. 39) Annex 3 and the "Announcement of the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation on Adjusting the "Catalogue of Import Commodities Not Exempt from Duty Free" for Domestic Investment Projects" (2012 No. 83) are implemented .

　　 Since July 1, 2019, import taxes will be levied on all the equipment listed in the "Import Non-Exempt Major Technical Equipment and Product Catalog (2018 Revision)" for the above-mentioned projects and enterprises. In order to ensure the uniformity of the implementation of the policy, the relevant projects and the imported products of enterprises need to be compared with the "Catalog of Major Technical Equipment and Products Not Exempted from Imports (Revised in 2018)" and "The Catalog of Imported Commodities Not Exempted from Taxes for Domestic Investment Projects (2012) For the review of tax exemption, the "Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty (Revised in 2018)" and the "Catalogue of Imported Commodities Not Exempted from Duty for Domestic Investment Projects (Adjusted in 2012)" have the same commodity names. Or only the products listed in the "Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty (2018 Revision)" are all listed in the "Catalogue of Imported Major Technical Equipment and Products Not Exempt from Duty Free (Revised in 2018)" And its technical specifications shall prevail.

3. Starting from January 1, 2019, the "Notice of the Ministry of Finance, Development and Reform Commission, Industry and Information Technology, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, on the Catalogue of Adjustments to the Relevant Catalogue of Import Tax Policies for Major Technical Equipment" (Caiguanshui [2017] No. 39 ) To be repealed.