Circular on Import Tax Policies for Encouraging Technological Innovations during the "13th Five-year Plan" Period
Circular on Import Tax Policies for Encouraging Technological Innovations during the "13th Five-year Plan" Period
Circular on Import Tax Policies for Encouraging Technological Innovations during the "13th Five-year Plan" Period
Cai Guan Shui [2016] No.70
December 27, 2016
Finance departments (bureaus) and offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Guangdong Sub-Administration of China Customs and customs directly under the General Administration of Customs, as well as the Finance Bureau of Xinjiang Production and Construction Corps,
In order to thoroughly implement the strategy of innovation-driven development, play the leading role of technological innovations in all-round innovation, regulate the duty-free import of articles for scientific research, technological development and teaching, upon the approval of the State Council, the import tax policies for encouraging technological innovations have been formulated, and the contents thereof are hereby notified as follows:
I. The import of any articles for scientific research, technological development and teaching by any scientific research institutions, technological development institutions, schools and other entities because no such article is available in China or those produced in China do not meet their requirements in terms of performance shall be exempt from import duties as well as import value-added tax and consumption tax; the import of any books and materials for scientific research or teaching imported by any publication import entities for scientific institutions and schools shall be exempt from import value-added tax.
II. For the purpose of Article I of this Circular, scientific research institutions, technological development institutions, schools and publication import entities refer to:
1. Various scientific research institutions engaged in scientific research subordinated to the ministries and commissions of and departments directly under the State Council, or the provinces, autonomous regions, municipalities directly under the Central Government or cities specifically designated in the state plan.
2.
......
Cai Guan Shui [2016] No.70
December 27, 2016
Finance departments (bureaus) and offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Guangdong Sub-Administration of China Customs and customs directly under the General Administration of Customs, as well as the Finance Bureau of Xinjiang Production and Construction Corps,
In order to thoroughly implement the strategy of innovation-driven development, play the leading role of technological innovations in all-round innovation, regulate the duty-free import of articles for scientific research, technological development and teaching, upon the approval of the State Council, the import tax policies for encouraging technological innovations have been formulated, and the contents thereof are hereby notified as follows:
I. The import of any articles for scientific research, technological development and teaching by any scientific research institutions, technological development institutions, schools and other entities because no such article is available in China or those produced in China do not meet their requirements in terms of performance shall be exempt from import duties as well as import value-added tax and consumption tax; the import of any books and materials for scientific research or teaching imported by any publication import entities for scientific institutions and schools shall be exempt from import value-added tax.
II. For the purpose of Article I of this Circular, scientific research institutions, technological development institutions, schools and publication import entities refer to:
1. Various scientific research institutions engaged in scientific research subordinated to the ministries and commissions of and departments directly under the State Council, or the provinces, autonomous regions, municipalities directly under the Central Government or cities specifically designated in the state plan.
2.
......