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Notice on the adjustment of the relevant catalogue of import tax policies for major technical equipment

Notice on the adjustment of the relevant catalogue of import tax policies for major technical equipment

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2019/02/24 20:15
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The provinces, autonomous regions, municipalities directly under the Central Government, the municipal finance bureaus (bureaus), development and reform commissions, industrial and information administration departments, the Xinjiang Production and Construction Corps Finance Bureau, the Development and Reform Commission, the Guangdong Customs Office of the General Administration of Customs, the direct customs, and the State Administration of Taxation The provinces, autonomous regions, municipalities directly under the Central Government, the municipal tax bureaus with separate plans, the Ministry of Finance in the provinces, autonomous regions, municipalities directly under the Central Government, and the financial ombudsman offices of the cities listed separately:

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

I. Catalogue of Major Technical Equipment and Products Supported by the State (Revised in 2018) (see Annex 1) and Catalogue of Imported Key Components and Raw Materials for Major Technical Equipment and Products (Revised in 2018) (see Annex 2) From January 1, 2019, it is necessary for domestic enterprises that meet the prescribed conditions to produce the goods listed in Annex 2 for the production of the equipment or products listed in Annex 1 of this notice, exempt from customs duties and import value-added tax. If the number of years of implementation is listed in Annexes 1 and 2, the exemption period for equipment, products, parts and materials and raw materials shall be limited to December 31 of the year.

According to the development of domestic industry, since January 1, 2019, the tax exemption policy for equipment such as the one-million-kilowatt nuclear power unit (second-generation improved nuclear power unit) has been cancelled, and the enterprises that manufacture related equipment and products are pre-paid for tax-free imports in 2019. The amount is cancelled accordingly.

2. The Catalogue of Major Technical Equipment and Products Not Subject to Tax Exemption (Revised in 2018) (see Annex 3) shall be implemented as of January 1, 2019. The following items approved by January 1, 2019 (including January 1st) in accordance with or in accordance with the "Notice of the State Council on Adjusting the Tax Policies for Imported Equipment" (Guo Fa [1997] No. 37) And enterprises, importing the self-use equipment listed in Annex 3 and the technology and supporting parts and spare parts imported in accordance with the contract with the above-mentioned equipment shall be subject to the import tax as follows:

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

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

(3) Processing trade enterprises that provide foreign-invested equipment without price;

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

(5) Foreign-invested enterprises and foreign-invested research centers established by the General Administration of Customs' Circular on Further Encouraging Foreign Investment in Import Tax Policies (Department of Tax [1999] No. 791) use their own funds for technological transformation projects.

In order to ensure the smooth implementation of the above-mentioned projects approved before the adjustment of the Imported Major Technical Equipment and Product Catalogue (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 Energy Bureau of the General Administration of Taxation of the Ministry of Industry and Information Technology of the Ministry of Finance and the Ministry of Finance on Adjusting the Import Tax Policies for Major Technical Equipments. (Finance Customs [2017] No. 39) Annex 3 and the "Notice of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance of the Ministry of Finance on Adjusting the Catalogue of Imported Goods Not Exempted from Taxation for Domestic Investment Projects" (No. 83 of 2012) )carried out.

Since July 1, 2019, the import of the equipment listed in the “Important Technical Equipment and Product Catalogue (2018 Revision)” for the above-mentioned projects and enterprises shall be levied according to the regulations. In order to ensure the uniformity of policy implementation, the relevant projects and enterprises must compare the import of major technical equipment and product catalogues (imposed in 2018) and the catalogue of imported goods that are not tax-free for domestic investment projects (2012). If the tax exemption is reviewed and approved, the list of major technical equipment and products that are not exempted from taxation (amended in 2018) is the same as the name of the goods listed in the Catalogue of Imported Goods for which Domestic Investment Projects are Not Exempted (2012). Or only those commodities listed in the “Important Technical Equipment and Product Catalogue (2018 Revision)”, which are listed in the “Important Technical Equipment and Product Catalogue (2018 Revision)”. And its technical specifications are subject to change.

3. Since January 1, 2019, the Notice of the Energy Bureau of the General Administration of Taxation of the Ministry of Finance and Development of the Ministry of Finance and the Ministry of Finance of the Ministry of Finance and the Ministry of Finance of the Ministry of Finance and the Ministry of Finance of the Ministry of Finance and the Ministry of Finance on the Adjustment of the Import Tax Policies for Major Technical Equipments (Finance Customs [2017] No. 39) ) to be abolished.