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Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Relevant Import Tax Policies for Supporting the Development of the New-Type Display Device Industry
[Expired]
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财政部、海关总署、国家税务总局关于扶持新型显示器件产业发展有关进口税收政策的通知
[失效]
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| Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Relevant Import Tax Policies for Supporting the Development of the New-Type Display Device Industry | | 财政部、海关总署、国家税务总局关于扶持新型显示器件产业发展有关进口税收政策的通知 |
| (No. 62 [2016] of the Ministry of Finance) | | （财关税[2016]62号） |
| The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau 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: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局，海关总署广东分署、各直属海关： |
| With the approval of the State Council, for purposes of continuing to promote the development of the new-type display device industry and supporting the industrial upgrading and optimization, the implementation of the tax policies for the import of materials by manufacturers of the new-type display devices and their upstream raw materials, components, and parts shall be continued during the “13th Five-Year Plan” Period. You are hereby notified of the relevant contents as follows: | | 经国务院批准，为继续推动我国新型显示器件产业的发展，支持产业升级优化，“十三五”期间继续实施新型显示器件以及上游原材料、零部件生产企业进口物资的税收政策。现将有关内容通知如下： |
I. From January 1, 2016 to December 31, 2020, the import of raw materials and consumables for self-use production (including those for research and development) that cannot be produced domestically by new-type display device (including thin film transistor liquid crystal display devices, and organic light-emitting diode display panels) manufacturers shall be exempted from import duties, and be subject to the import value-added tax (“VAT”) in accordance with regulations; and the import of the supporting systems that are not available in China currently (i.e. which cannot be produced domestically or the performance of domestic ones fail to meet the requirements) as needed for the construction of clean rooms as well as the components and parts for the maintenance of production equipment shall be exempted from import duties and import VAT.
．．．．．． | | 一、自2016年1月1日至2020年12月31日，新型显示器件（包括薄膜晶体管液晶显示器件、有机发光二极管显示面板）生产企业进口国内不能生产的自用生产性（含研发用）原材料和消耗品，免征进口关税，照章征收进口环节增值税；进口建设净化室所需国内尚无法提供（即国内不能生产或性能不能满足）的配套系统以及维修进口生产设备所需零部件免征进口关税和进口环节增值税。
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