| Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Refunding the Excess Input Value-Added Tax Credits for Certain Industries in 2018 | | 财政部、税务总局关于2018年退还部分行业增值税留抵税额有关税收政策的通知 |
| (No. 70 [2018] of the Ministry of Finance) | | （财税〔2018〕70号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the tax service agencies of the State Administration of Taxation ("SAT") in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局： |
| For the purposes of contributing to quality economic development, the period-end excess input value-added tax ("VAT") credits for certain industries shall be refunded in 2018. You are hereby notified of the relevant matters as follows: | | 为助力经济高质量发展，2018年对部分行业增值税期末留抵税额予以退还。现将有关事项通知如下： |
| I. The scope of industries and enterprises entitled to the refund of period-end excess input VAT credits | | 一、退还期末留抵税额的行业企业范围 |
| The industries and enterprises entitled to the refund of period-end excess input VAT credits include equipment manufacturing and other advanced manufacturing, research and development and other modern services, and power grid enterprises. The specific scope is as follows: | | 退还增值税期末留抵税额的行业包括装备制造等先进制造业、研发等现代服务业和电网企业，具体范围如下： |
| 1. Equipment manufacturing and other advanced manufacturing and research and development and other modern services. | | （一）装备制造等先进制造业和研发等现代服务业。 |
| According to the Industrial Classification for National Economic Activities, equipment manufacturing and other advanced manufacturing and research and development and other modern services include 18 major industries such as earmarked equipment manufacturing, research, and experimental development. See Annex: 2018 Industry Directory for Refunding Period-End Excess VAT Credits. The industry in which a taxpayer operates shall be the national economic industry in the taxation register, and the taxpayers within the following scope shall be given preference: | | 按照国民经济行业分类，装备制造等先进制造业和研发等现代服务业包括专用设备制造业、研究和试验发展等18个大类行业，详见附件《2018年退还增值税期末留抵税额行业目录》。纳税人所属行业根据税务登记的国民经济行业确定，并优先选择以下范围内的纳税人： |
| (1) The ten priority fields as set forth in the Made in China 2025: new-generation information technology, high-end numerically-controlled machine tools and robots, aerospace equipment, offshore engineering equipment and high-tech ships, advanced rail transit equipment, energy-saving and new energy vehicles, power equipment, agricultural machinery and equipment, new materials, biomedicine, and high-performance medical devices. | | 1.《中国制造2025》明确的新一代信息技术、高档数控机床和机器人、航空航天装备、海洋工程装备及高技术船舶、先进轨道交通装备、节能与新能源汽车、电力装备、农业机械装备、新材料、生物医药及高性能医疗器械等10个重点领域。 |
(2) High-tech enterprises, technologically advanced service enterprises, and technology-based small and medium-sized enterprises.
．．．．．． | | 2.高新技术企业、技术先进型服务企业和科技型中小企业。
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