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Notice of the General Office of the General Administration of Customs and the General Office of the National Development and Reform Commission on Further Clarifying the Relevant Issues in the Implementation of the Preferential Tax Policy for Equipment Imported with Own Funds for Foreign Investment Projects
[Effective]
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海关总署办公厅、国家发展和改革委员会办公厅关于进一步明确外商投资项目利用自有资金进口设备税收优惠政策执行中有关问题的通知
[现行有效]
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Notice of the General Office of the General Administration of Customs and the General Office of the National Development and Reform Commission on Further Clarifying the Relevant Issues in the Implementation of the Preferential Tax Policy for Equipment Imported with Own Funds for Foreign Investment Projects
(No. 107 [2012] of the General Office of the General Administration of Customs)
The Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; the development and reform commissions and economic (and trade) commissions of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Development and Reform Commission of Xinjiang Production and Construction Corps:
To ensure the correct implementation of the preferential tax policy for equipment imported with own funds for foreign investment projects, create a regulated, unified, and fair trade environment, and protect the lawful rights and interests of foreign-funded enterprises, for the problems encountered by the Customs in the implementation of the relevant preferential import tax policy, upon deliberation, the following issues related to the application of the relevant policy are hereby clarified: | | 海关总署办公厅、国家发展和改革委员会办公厅关于进一步明确外商投资项目利用自有资金进口设备税收优惠政策执行中有关问题的通知 |
| I. Equipment and related technology, components, and spare parts imported by a foreign-funded enterprise which meets the conditions set out in the Notice of the General Administration of Taxation on the Relevant Import Tax Policies for Further Encouraging Foreign Investment (No.791 [1999], General Administration of Taxation, hereinafter referred to as the “Notice”) with its own funds to be used for replacing or repairing the original equipment in the relevant investment project may, if the investment project is in the encouraged category in the current Catalogue of Industries for Guiding Foreign Investment, continue to enjoy import tax preferences according to the relevant provisions of the Notice and the relevant policies. If the foreign investment project is no longer in the encouraged category as a result of any adjustment to the Catalogue of Industries for Guiding Foreign Investment, the competent authority of the relevant province, autonomous region, municipality directly under the Central Government, or city under separate state planning shall no longer issue a Certificate of Confirmation and Registration of a Technical Improvement Project, and the Customs shall no longer conduct the tax reduction and exemption approval formalities for the equipment and related technology, components, and spare parts imported by the foreign-funded enterprise with its own funds. | | （署办税函〔2012〕107号） |
II. To maintain the continuity of policy, equipment and related technology, components, and spare parts imported with own funds for a foreign investment project confirmed before January 30, 2012 (excluding January 30) (depending on the project's date of government confirmation) may, if the project complies with the provisions of the Notice and a Certificate of Confirmation and Registration of a Technical Improvement Project has been issued for the project by the National Development and Reform Commission, continue to enjoy import tax preferences according to the relevant provisions of the Notice and the relevant policies. However, the project entity must, before March 31, 2013, apply to the Customs for undergoing the tax reduction and exemption recordation formalities on the basis of the Certificate of Confirmation and Registration of a Technical Improvement Project and other relevant materials. The Customs shall no longer accept such applications for tax reduction and exemption recordation after the time limit.
General Office of the General Administration of Customs
General Office of the National Development and Reform Commission
December 4, 2012 | | 广东分署、各直属海关；各省、自治区、直辖市、计划单列市发展改革委、经（贸）委，新疆生产建设兵团发展改革委： |
| | 为保证外商投资项目利用自有资金进口设备税收优惠政策的正确实施，营造规范、统一、公平的贸易环境，保障外商投资企业的合法权益，针对海关在执行相关进口税收优惠政策中遇到的问题，经研究，现将有关政策适用问题明确如下： |
| | 一、对于符合《海关总署关于进一步鼓励外商投资有关进口税收政策的通知》（署税〔1999〕791号，以下简称《通知》）规定条件的外商投资企业利用自有资金进口设备及其配套的技术、配件、备件（以下简称进口设备及其配套件），用于对相关投资项目原有设备进行更新或维修的，如果该投资项目符合现行《外商投资产业指导目录》鼓励类条目，可继续按照《通知》的有关规定和相关政策规定享受进口税收优惠。对于因《外商投资产业指导目录》调整，有关外商投资项目不再属于鼓励类的，各省、自治区、直辖市和计划单列市投资主管部门不再出具《技术改造项目确认登记证明》，海关不再办理相关外商投资企业利用自有资金进口设备及其配套件的减免税审批手续。
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