| Announcement of the State Administration of Taxation on Issuing the Measures for the Refund of Value-added Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions | | 国家税务总局关于发布《研发机构采购国产设备增值税退税管理办法》的公告 |
| (Announcement No. 5 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第5号） |
| In accordance with the Notice of the Ministry of Finance, the Ministry of Commerce and the State Administration of Taxation on Continuing the Implementation of the Value-added Tax Policies for the Purchase of Equipment by Research and Development Institutions (No. 121 [2016], Ministry of Finance), upon consultation with the Ministry of Finance, the State Administration of Taxation has developed the Measures for the Refund of Value-added Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions, which are hereby issued and shall be implemented from January 1, 2016 to December 31, 2018. The Announcement of the State Administration of Taxation on Issuing the Measures for the Refund of Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions (Announcement No. 73 [2011], SAT) shall be terminated upon its expiration. | | 根据《财政部 商务部 国家税务总局关于继续执行研发机构采购设备增值税政策的通知》（财税〔2016〕121号）规定，经商财政部，国家税务总局制定了《研发机构采购国产设备增值税退税管理办法》，现予以发布，自2016年1月1日至2018年12月31日施行。《国家税务总局关于印发〈研发机构采购国产设备退税管理办法〉的公告》（国家税务总局公告2011年第73号）到期停止执行。 |
| | 特此公告。 |
| Annexes: | | 附件： |
| 1. Export Tax Refund (Exemption) Recordation Form | | 1.出口退（免）税备案表 |
| 2. Declaration Form for the Tax Refund on Goods Purchased for Self Use | | 2.购进自用货物退税申报表 |
| Measures for the Refund of Value-added Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions | | 研发机构采购国产设备增值税退税管理办法 |
| Article 1 In order to regulate the tax refund on the purchase of domestically produced equipment by research and development institutions, these Measures are developed in accordance with the Notice of the Ministry of Finance, the Ministry of Commerce and the State Administration of Taxation on Continuing the Implementation of the Value-added Tax Policies for the Purchase of Equipment by Research and Development Institutions (No. 121 [2016], Ministry of Finance). | | 第一条 为规范研发机构采购国产设备退税管理，根据《财政部 商务部 国家税务总局关于继续执行研发机构采购设备增值税政策的通知》（财税〔2016〕121号）规定，制定本办法。 |
| Article 2 The domestically produced equipment purchased by the research and development institutions to which tax refund policies apply (including Chinese-funded research and development institutions and foreign-funded research and development centers, hereinafter referred to as “research and development institutions”) shall be subject to VAT refund in full amount in accordance with these Measures. | | 第二条 适用退税政策的研发机构（包括内资研发机构和外资研发中心，以下简称“研发机构”）采购的国产设备，按本办法实行全额退还增值税。 |
| Article 3 For the purpose of Article 2 of these Measures, “research and development institutions and the scope of the domestically produced equipment purchased” shall be governed by the provisions of Document No. 121 [2016] of the Ministry of Finance. | | 第三条 本办法第二条所称研发机构、采购的国产设备的范围，按财税〔2016〕121号文件规定执行。 |
| Article 4 The state taxation bureaus in charge of the tax refund for research and development institutions (hereinafter referred to as “competent state tax authorities”) shall take charge of the recordation, examination, confirmation and follow-up administration of the tax refund on the domestically produced equipment purchased by research and development institutions. | | 第四条 主管研发机构退税的国家税务局（以下简称“主管国税机关”）负责办理研发机构采购国产设备退税的备案、审核、核准及后续管理工作。 |
| Article 5A research and development institution enjoying the tax refund policies for the purchase of domestically produced equipment shall, when declaring tax refund for the first time, undergo the recordation formalities for the tax refund on the purchase of domestically produced equipment with the competent state tax authority upon the strength of the following materials: | | 第五条 研发机构享受采购国产设备退税政策，应于首次申报退税时，持以下资料向主管国税机关办理采购国产设备的退税备案手续： |
| (1) The certification materials of the research and development institution that comply with the provisions of Articles 1 and 2 of Document No. 121 [2016] of the Ministry of Finance. | | （一）符合财税〔2016〕121号文件第一条、第二条规定的研发机构的证明资料； |
| (2) The Export Tax Refund (Exemption) Recordation Form (see Annex 1) which has been completed in a faithful manner, with one of the bank accounts subject to tax registration selected and filled in the “Bank Account for Tax Refund” thereof. | | （二）内容填写真实、完整的《出口退（免）税备案表》（附件1），其中“退税开户银行账号”须从税务登记的银行账号中选择一个填报； |
| (3) Other materials as required by the competent state tax authority. | | （三）主管国税机关要求提供的其他资料。 |
| Whoever has undergone the recordation formalities for the tax refund on the purchase of domestically produced equipment before the issuance of these Measures is not required to undergo recordation formalities for the tax refund on the purchase of domestically produced equipment again. | | 本办法下发前已办理采购国产设备退税备案的，无需再办理采购国产设备的退税备案。 |
| Article 6 Where the recordation materials for the tax refund on the purchase of domestically produced equipment by a research and development institution are complete, and the contents filled in the Export Tax Refund (Exemption) Recordation Form meet the relevant requirements, with all required signatures and seals affixed, the competent state tax authority shall effect the recordation. Where the recordation materials or the contents filled in the form fail to meet the aforesaid requirements, the competent state tax authority shall notify the research and development institution all at once, and make the recordation after it makes the required supplements and corrections. | | 第六条 研发机构采购国产设备退税备案资料齐全，《出口退（免）税备案表》填写内容符合要求，签字、印章完整的，主管国税机关应当予以备案；备案资料或填写内容不符合上述要求的，主管国税机关应一次性告知研发机构，待其补正后再予备案。 |
Article 7If any content in the Export Tax Refund (Exemption) Form of a research and development institution that has undergone the recordation formalities changes, the research and development institution shall undergo the recordation formalities for the changed content with the competent state tax authority upon the strength of the relevant certificates and materials within 30 days from the date of change.
．．．．．． | | 第七条 已备案研发机构的《出口退（免）税备案表》中的内容发生变更的，须自变更之日起30日内，持相关证件、资料向主管国税机关办理变更内容的备案。
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