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Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, et al, on Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment, as Amended 2018
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财政部、发展改革委、工业和信息化部等关于调整重大技术装备进口税收政策有关目录的通知(2018修订)
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| Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation and the National Energy Administration on Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment | | 财政部、发展改革委、工业和信息化部、海关总署、税务总局、能源局关于调整重大技术装备进口税收政策有关目录的通知 |
| (No. 42 [2018] of the Ministry of Finance) | | （财关税〔2018〕42号） |
| The public finance departments (bureaus), development and reform commissions, and competent departments of industry and information technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial Bureau and Development and Reform Commission of the Xinjiang Production and Construction Corps; the Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: | | 各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委、工业和信息化主管部门，新疆生产建设兵团财政局、发展改革委，海关总署广东分署、各直属海关，国家税务总局各省、自治区、直辖市、计划单列市税务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处： |
| Given the development of the domestic equipment manufacturing industry and its supporting industries in recent years and on the basis of extensive solicitation of comments from competent industrial departments, industry associations, representatives of enterprises, etc., the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration have decided to revise the relevant catalogues of the import tax policies for crucial high-tech equipment. You are hereby notified as follows: | | 根据近年来国内装备制造业及其配套产业的发展情况，在广泛听取产业主管部门、行业协会、企业代表等方面意见的基础上，财政部、发展改革委、工业和信息化部、海关总署、税务总局、能源局决定对重大技术装备进口税收政策有关目录进行修订。现通知如下： |
| I. The Catalogue of Crucial High-Tech Equipment and Products that Enjoy the State Support, as amended 2018 (see Annex 1) and the Catalogue of Imported Key Components and Raw Materials for Crucial High-Tech Equipment and Products, as amended 2018 (see Annex 2) shall come into force on January 1, 2019. Where it is truly necessary for domestic enterprises that meet the prescribed requirements to import the commodities as listed in Annex 2 to this Notice for manufacturing the equipment or products as listed in Annex 1 thereto, such commodities shall be exempted from tariff and import value-added tax. Where the duration of implementation is listed in Annex 1 or 2, the tax exemption duration for relevant equipment, products, components and parts, and raw materials shall last until December 31 of the year. | | 一、《国家支持发展的重大技术装备和产品目录（2018年修订）》（见附件1）和《重大技术装备和产品进口关键零部件、原材料商品目录（2018年修订）》（见附件2）自2019年1月1日起执行，符合规定条件的国内企业为生产本通知附件1所列装备或产品而确有必要进口附件2所列商品，免征关税和进口环节增值税。附件1、2中列明执行年限的，有关装备、产品、零部件、原材料免税执行期限截止到该年度12月31日。 |
| According to the development of domestic industries, the tax exemption policy for million KW nuclear power units (GII improved nuclear power unit) and other equipment shall be cancelled as of January 1, 2019, and the duty-free import quotas pre-allocated to enterprises manufacturing relevant equipment and products in 2019 shall be canceled accordingly. | | 根据国内产业发展情况，自2019年1月1日起，取消百万千瓦级核电机组（二代改进型核电机组）等装备的免税政策，生产制造相关装备和产品的企业2019年度预拨免税进口额度相应取消。 |
II. The Catalogue of Crucial High-Tech Equipment and Products Not Exempted from Tax in Imports, as amended 2018 (See Annex 3) shall come into force on January 1, 2019. Where the following projects and enterprises approved on or after January 1, 2019 that enjoy the preferential import tax policies in accordance with or by reference to the Notice of the State Council on Adjusting the Tax Policies for Imported Equipment (No. 37 [1997], the State Council) import the equipment as listed in Annex 3 for their own use as well as the technologies, components and parts, and spare parts imported with the aforesaid equipment according to contracts, import taxes shall be levied according to the relevant regulations:
．．．．．． | | 二、《进口不予免税的重大技术装备和产品目录（2018年修订）》（见附件3）自2019年1月1日起执行。对2019年1月1日以后（含1月1日）批准的按照或比照《国务院关于调整进口设备税收政策的通知》（国发〔1997〕37号）有关规定享受进口税收优惠政策的下列项目和企业，进口附件3所列自用设备以及按照合同随上述设备进口的技术及配套件、备件，一律照章征收进口税收：
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