June 22, 2021

Import tax-exempt for scientific research instruments extended to the end of 2015

The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have recently revised the Provisional Regulations on the Exemption of Import Taxes from Scientific and Technological Development Supplies and the Provisions on the Exemption of Import Taxation on Scientific Research and Teaching Supplies. According to the revised regulations, before December 31, 2015, scientific research and technology development agencies imported within a reasonable amount of domestic technology and development supplies that could not be produced or whose performance could not meet their needs, and were exempted from import duties, import value-added tax, and consumption tax. .

The full text of the decision is as follows:

The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have decided to exempt the "Sci-tech development supplies" from the decision to amend the "Interim Provisions on the Exemption of Import Taxes for Scientific and Technological Development Products" and the "Regulations on the Exemption of Import Taxation on Scientific Research and Teaching Supplies." Some provisions of the Interim Provisions on Import Taxes and the Provisions on the Exemption of Import Taxes on Scientific Research and Teaching Supplies shall be amended.

I. To make the following amendments to the "Interim Provisions on the Exemption of Import Taxes for the Products for Science and Technology Development":

(1) Amend the "Before December 31, 2010" in Article 2 to "Before December 31, 2015."

(2) Amend the second item in the Attachment of the List of Duty-free Imported Scientific and Technological Development Products as: "(2) Equipment for scientific research experiments that provide necessary conditions for scientific research and technological development (except equipment used for pilot and production tests) ".

Secondly, the following amendments are made to the "Provisions on the Exemption of Import Taxation on Scientific Research and Teaching Supplies":

The second item in the “List of Import-Exempt Scientific Research and Teaching Supplies” of the Annex is amended as: “(2) Equipment for scientific research experiments (except equipment used for pilot and production purposes) that provides necessary conditions for scientific research and teaching.”

This decision will come into effect on January 1, 2011.

The Provisional Regulations on the Exemption of Import Taxes for Scientific and Technological Development Supplies and the Provisions on the Exemption of Import Taxes on Scientific Research and Teaching Supplies shall be revised accordingly and re-announced.

The Provisional Regulations on the Exemption of Import Taxes on Scientific and Technological Development Supplies (Published on January 31st, 2007 by the General Administration of Customs of the Ministry of Finance of the State Administration of Taxation No. 44 of the Ministry of Finance, Ministry of Finance, General Administration of Customs of the People's Republic of China on the Revision of the Science and Technology Development "Provisions on the Exemption of Import Taxes from Supplies" and "Decision on the Exemption of Import Tax Requirements for Scientific Research and Teaching Supplies"

Article 1 These regulations are formulated in accordance with the State Council's decision on agreeing to implement preferential tax policies for the import of science, education, and education in order to encourage scientific research and technological development, promote scientific and technological advancement, and standardize the tax-free importation of science and technology development supplies.

Article 2 The following scientific research and technological development institutions shall, before December 31, 2015, import within a reasonable amount the scientific and technological development supplies that cannot be produced domestically or whose performance cannot meet their needs, and be exempted from import duties, import value-added tax, and consumption tax:

(1) Institutions that are mainly engaged in scientific research and technological development in the process of reforming the science and technology system approved by the Ministry of Science and Technology, the General Administration of Customs and the State Administration of Taxation together with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation;

(2) The National Development and Reform Commission, together with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation, have approved the National Engineering Research Center;

(3) The National Development and Reform Commission cooperates with the Enterprise Technology Center approved by the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Ministry of Science and Technology;

(4) The State Key Laboratory and National Engineering Technology Research Center approved by the Ministry of Science & Technology jointly with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation;

(5) Other scientific research and technological development institutions approved by the Ministry of Finance in conjunction with the relevant departments of the State Council.

Article 3 The specific scope of duty-free imports of scientific and technological development supplies shall be implemented in accordance with the "Inventory List of Import-exempted Scientific and Technological Development Products Exempted from Taxation" attached to these Regulations.

The Ministry of Finance, in conjunction with relevant departments, will make timely adjustments to the “List of Duty-free Imported Scientific and Technological Development Products” based on changes in demand for technology-developed supplies and development of domestic production.

Article 4: The science and technology development supplies imported in accordance with the tax exemption pursuant to these regulations shall be directly used for the scientific research and technological development of their own units, and may not be transferred, used for other purposes or other disposals.

Article 5: Units that have been approved by the customs and whose tax-exempt imported scientific and technological development supplies may be used for scientific research and technological development activities of other units.

Article 6 Whoever, in violation of the provisions, exempts tax-free imported scientific and technological development products from unauthorized transfer, misuse or other disposal, shall be punished in accordance with relevant regulations. The relevant entity shall not enjoy this preferential tax policy within one year; if he is investigated for criminal responsibility according to law, The relevant unit shall not enjoy this preferential tax policy within 3 years.

Article 7 The General Administration of Customs shall, in accordance with these provisions, formulate specific measures for the implementation of customs.

Article 8 This regulation shall come into force on February 1, 2007.

Attachment: List of duty-free imports of scientific and technological development supplies (1) Instruments, gauges and accessories for analysis, measurement, inspection, measurement, observation and signal generation for research and development and scientific experiments;

(2) Equipment for scientific research experiments that provide necessary conditions for scientific research and technological development (except for equipment used in pilot tests and production);

(3) Computer workstations, medium-sized and large-scale computers;

(4) Special parts and components used for the maintenance of instruments, instruments and equipment that have been duty-free imported in accordance with the provisions or used for the purpose of improving and expanding the functions of the instrument, instrument and equipment within the customs supervision period;

(5) books, newspapers, magazines, computer software in various forms of carriers;

(6) specimens and models;

(seven) experimental materials;

(h) Experimental animals;

(9) Medical examinations, analytical instruments and their accessories for research and development, scientific experiments and teaching (limited to pharmaceutical scientific research and technological development institutions);

(10) Fine varieties of plants and seeds (limited to agricultural and forestry scientific research and technological development institutions);

(11) Professional-grade musical instruments and audiovisual materials (limited to artistic research and technological development institutions);

(12) Specially-required sports equipment (limited to sports science research and technology development agencies);

(13) Non-gasoline and diesel-powered prototypes for research and development (limited to automotive research and development institutions).

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