關(guān)于調(diào)整重大技術(shù)裝備進(jìn)口稅收政策的通知

To bureaus of finance， development and reform commissions，and departmentsofindustryandinformation technology of various provinces， autonomous regions，municipalities directly under the jurisdiction of the central government and cities specifically designated in the state plan.

Hereinafter is a notice made in order to raise the core competitiveness and independent innovation capacity of Chinese enterprises， promote adjustment and upgrading of industrial structure， promote sustainable development of the national economy，and implement the State Council's plan on boosting equipment manufacturing and the decision on speeding up development of equipment manufacturing industry and adjustment of preferential import taxation policy.

1.Starting from July 1，2009，domestic enterprises which really need to import key parts and raw materials forproduction ofmajortechnicalequipmentand products under the state supports are exempted of import duties and import lindage VAT.At the same time， the import tax exemption policy on complete machine and complete set of equipment will be revoked.Those which cannot be satisfied with domestically made equipment but still need to be imported will continue enjoying the import preferential treatment in a certain period of time as a transit measure and in a form of evetual reduction of tax rate and narrowing tax exemption scope after going through strict examination and approval.For specific regulations， please see Attachment 1.

2.Starting form July 1，2009，thd refund policy on customs duties and import linkage VAT for import of certain key parts and raw materials for development and manufacturing of key technical equipment by domestic enterprises will not prevail any more.The document in the Attachment 2 will be revoked at the same tim.

3.Enterprises which imported key parts and raw materials for major echnical equipment from January 1，2008 to June 30，2009 and applied for continuation of enjoying the refund import tax policy shall submit application documents not late than September 30 in accordance with the Circular of the Ministry of Finance，the National Development and Reform Commission and the State Administration of Taxation on Import Taxation Policy for Implementation of the Proposals of the State Council on Speeding up Development of Equipment Manufacturing Industry (Cai Guan Shui 2007 No.11）and other policies on import taxation，and applications will not be accepted uopn overdue.Provincial departmentsoffinance shallsend the application documents collection to the Ministry of Finance before October 30.Eligible enterprises shall apply for tax rebates in customs where the goods are imported in six months starting from the date of receiving the tax rebate confirmation document in accordance with the procedures required by Cai Guan Shui 2007 No.11，and they will not be accepted upon overdue.

Enterprises applying for enjoying the import tax exemption policy on key parts and raw materials for major technical equipment and products between July 1，2009 and December31，2009 shallsubmitthe application documents not late than October 1，2009，and follow the provisional stipulations of the Attachment 1 of this circular for specific application conditions and procedures， and they willnotbe accepted upon overdue.Provincial department of industry and information technology shall complete the preliminary examination in cooperation with local customs directly under GAC，and financial supervision commissioners'offices of the Ministry of Finance within 15 working days after receiving the enterprise application，and then send the collections of the application documents and preliminary examination results to the Ministry of Industry and Information Technology，as well as the Ministry of Finance， GAC， and the State Administration of Taxation (the application documents and preliminary examination result of energy equipment manufacturing enterprises shall also be submitted to the National Energy Administration at the same time）.For urban rail transport projects and nuclear power projects，the owners shall submit the application documents to the National Development and Reform Commission and the National Energy Administration，and to the Ministry of Finance，GAC and the State Administration of Taxation as well.Eligible enterprises will be granted with the import duties exemption policy for 2009 as of July 1，2009.

Provisional Regulations on Taxation Policy for Imports of Major Technical Equipment

1.This set of regulations is formulated in order to raise the core competitiveness and independent innovation capacity of Chinese enterprises，promote adjustment and upgrading of industrial structure， promote sustainable development of the national economy，and implement the State Council's plan on boosting equipment manufacturing and the decision on adjustment of preferential import taxation policy to speed up development of equipment manufacturing industry.

2.In line with the State Council's plan on boosting equipment manufacturing and the decision on speeding up development of equipment manufacturing industry，the Ministry of Finance (MOF）has worked together with depqrtments concemed in formulating the Catalog of Major Technical Equipment and Products for Development under the State Supports (see Attachment 1）and the Commodity List of Imports of Key Parts and Raw Materials for Major Technical Equipment and Products (see attachment 2）.Domestic enterprises meeting the stipulated requirements and really needing to import the commodities listed in the Attachment 2 for production of equipment and products listed in the Attachment 2 for production of equipment and products listed in the Attachment 1 are exempted of customs duties and import linkage VAT.

3.For major technical equipment and products China capable to produce，MOF has worked together with departments concerned in formulating the Catalog of Major Technocal Equipment and Products not Enjoying Tax Exemption in Imports (see Attachment 3）.The following items，equipment listed in Attachment 3 imported by enterprises for self use， and technology，parts and spare parts imported with the abovementioned equipment by contract enjoying the import taxation preferential policy in accordance with or taking reference of the Circular of the State Council on Adjustment of Taxation Policy on Imports of equipment (Guo Fa 1997 No.37）shall resume paying the import taxes：

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

(2）Projects funded by loans provided by foreign governments and international financial organizations；

(3）Processing traed enterprises with non－priced imported equipment provided by foreign companies；

(4）Advantage industry projects for foreign investment in central and western parts of the country；

(5）Technological transformation project launched with self－raised funds by foreign－invested enterprises and foreign－invested research centers as stipulated by the Circular of the General administration of Customs(GAC）on Import Taxation Policy for Further Encouraging Foreign Investment(Shu Shui 1997 No.791）.

For certain complete machine and equipment which cannot be satisfied by domestically made equipment and are in real needs to import，MOF will work together with the National Development and Reform Commission(NDRC）as well as other departments concerned to carry out strict examination in accordance with the supply on the upstream and downstream industries to adopt transit measures of lowering preferential degree and narrowing the tax exemption scope，and continue giving the preferential policy in a certain period of time.But the import duties exemption policy will fully stop enforcement upon the end of the transit period.

4.Competent departments of industry and investment of GAC will put forward proposals on adjustment of the Attachment 1，2， 3 according to the development of domestic industries and the implementation of the policy，and MOF will work together with departments concerned to study the issue and make relevant adjustment.

5.Enterprises applying for enjoying the import tax preferential policy of this set of regulations shall be manufacturing enterprises engaging in research and production of the equipment or products listed in the Attachment 1.Such enterprises shall have the following conditions：

(1）Qualification of independent legal person；

(2）Having strong capacity of designing， research，development， production and manufacturing；

(3）Having a sound professional technical personnel force；

(4）Having core technology and independent intellectual property right；

(5）Having achieved certain sales and placed orders and contracts on related equipment or products.For specific sales quantity， pleases see Attachment 1.

Companies undertaking localization project of key technical equipment in special sectors such as urban rail transport and nuclear power，and enterprises carrying out development of self－use of production equipment are also allowed to enjoy the import tax preferential policy of this set of regulation.

6.Confirmation of qualifications of enterprises newly applied for enjoying the import tax preferential policy of this set of regulations is organized once a year，and the date for enterprises to apply the confirmation application documents is set at between March 1 and March 31 each year， and they will not be accepted upon overdue.When submitting the application documents to the Ministry of Industry and Information Technology(MIIT）through province－level competent departments of industry and information technology where the enterprises are located，manufacturing enterprises shall also send the application documents to customs directly under GAC，and financial supervision commissioners'offices of MOF in the place they are located； the central government－administered State－owned enterprises submit the application documents directly to MIIT and MOF，GAC and the State Administration of Taxation(SAT）(for energy equipment manufacturing enterprises，thye shall also submint the application documents to the National Energy Administration at the same time）；and for enterprises with several subsitiaries applying for enjoying the preferential policy，the parent companies shall be responsible for sending the application documents.

Companies undertaking localization project of key tech.nical equipment for urban rail transport shall submit the application documents for tax exemption directly to NDRC all the materials and products imports needed by the project，and the documents shall also be sent to MOF， GA and SAT.Companies undertaking localization project of key technical equipment for nuclear power production submit the application documents for tax exemption directly to the National Energy Administration(NEA）between March 1 and March 31 each year after completing all the materials and products imports needed by the project，and the documents shall also be sent to MOF， GAC and SAT.

7.After receiving the application documents of manufacturing enterprises，the Ministry of Industry and Information Technology (MIIT）of province－level competent departments of industry and information technology should review whether they are standared and complete， materials are valid.If the application documents are required，Ministry of Industry and Information Technology (MIIT）or provincelevel competent departments of industry and information technolgy shall admit， province－level competent departments of industry and information technology in conjunction with the Customs directly under GAC，and financial supervision commissioners'offices of MOF in the places where enterprises are located shall examine preliminarily the application materials，and before April 15 of each year the application documents and preliminary summary of the views shall be submitted to MIIT，and copied to the Ministry of Finance， General Administration of Customs，the State Administration of Taxation (application documents of energy equipment manufacturing enterprises and the preliminary views on them should also be copied to the National Energy Administration）.For the application documents of non－compliance， it shall inform the enterprises to make corrections of the relevant materials，the enterprises should submit in 5 working days correction materials.Enterprises can not submit application documents or correction materials in accordance with the provisions， Ministry of Industry and Information Technology (MIIT）or province－level competent departments of industry and information technology shall not admit.

8.After receiving the application documents of manufacturing enterprises， MIIT shall work together with MOF，GAC and SAT (and also the NEA or qualification confirmation of energy equipment manufacturing enterprises）and related industry experts to conduct assessment and appraisal of the enterprises'qualification and also production capacity，output and the import demands for key parts and raw materials really needing to be imported in accordance with the requirements of No.5 of this set of regulations.NDRC， NEA will work together with MOF，GAC and SAT and related industry experts are respectively responsible for assessment and appraisals of companies undertaking localization projects of key technical equipment for urban rail transport and nuclear power production and import demands for key parts and raw materials really needing to be imported.MIIT，NDRC and NEA shall notice MOF the results of enterprise qualification confirmation and related facts prior to May 10 each year.

Based on the enterprise qualification confirmation and related facts provided by competent department of industry or investment，MOF will work together with GAC and SAT to work out the annual detailed list of enterprises enjoying the preferential policy and relevant import tax exemption quotas within the framework of the yearly budget and tax expenditure scale (referring to the annual tax exemption quota）artangement.

Related works mentioned in the first and second articles of this set of regulations shall be completed before May 31 each year.Enterprises which enjoyed the tax exemption policy in the previous year are permitted to apply to the customs directly for customs checking and approval procedures on related parts and raw materials with the tax funds as guarantee before the releasing of the detailed list of the annual tax exemption quotas；and enterprises which newly submit the applications are also allowed to apply for customs checking and approval procedures on related parts and raw materials with the tax funds as the guarantee with the certificate documents issued by the handling department，and those undertaking localization projects of major technical equipment with the certificate issued by project responsible departments.

9.Enterprises gaining the qualification shall go through tax exemption procedures on import of key parts and raw materials for key technical equipment or products within the tax－exemption import quota in accordance with the provisions of the Administration Measures of the Customs of the People's Repubilc of China for the Tax Reduction and Exemptions for Imported and Exported Goods.

Enterprises violating the regulations to transfer the key parts and raw materials enjoying the preferential import tax policy，and use them for other purposes or other forms of use will be pursued for criminal liability，and will be cancelled from enjoyning the preferential import tax policy starting form the date of the volation activity taking place；and those not enough to be accountable for the criminal liability will be deprived of the right of enjoyning the preferential import tax policy for tweo years starting from the date of the violation activity taking place.

10.In order to make in－time assessment of the results of the preferential policy，enterprises enjoying the preferential import tax policy shall submit report on the implementation of the preferential policy of the previous year to the Ministry of Finance for record between March 1 and March 31 each year，and the report shall also be sent to the Ministry of Industry and Information Technology，the General Administration of Customs and the State Administration of Taxation.Enterprises which fail to submit the report in time for two successive years will be suspended for enjoying the preferential import tax policy for one year.

Enterprises shall report truly the implementation of the policy，and shall make explanation when there is a big gap between the actual used import value under tax exemption and the checked and ratified amount.Those with false information will be revoked of enjoying the preferential import tax policy stipulated in this set of regulations for 1－2 years.

11.Please see Attachment 4 and 5 for enterprises'application documents and form and requirements on the report on the implementation of the preferential policy.

12.This set of regulations enters into force as of July 1，200.