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Announcement of the State Taxation Administration on Issuing the Measures for the Refund of Value-Added Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions (2020) [Expired]
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(2020) [失效]
【法宝引证码】

Announcement of the State Taxation Administration 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. 6 [2020] of the State Taxation Administration) (国家税务总局公告2020年第6号)

In accordance with the Announcement of the Ministry of Finance, the Ministry of Commerce and the State Taxation Administration on Continuing the Implementation of Value-Added Tax Policies for the Purchase of Equipment by Research and Development Institutions (No. 91 [2019]), upon consultation with the Ministry of Finance, the State Taxation Administration 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. The implementation of the Announcement of the State Taxation Administration on Issuing the Measures for the Refund of Value-Added Tax on the Purchase of Domestically Produced Equipment by Research and Development Institutions (No. 5 [2017], amended by Announcement No. 31 [2018]) shall be terminated upon its expiration. 根据《财政部 商务部 税务总局关于继续执行研发机构采购设备增值税政策的公告》(2019年第91号)规定,经商财政部,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。《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》(2017年第5号,2018年第31号修改)到期停止执行。
 特此公告。
State Taxation Administration 国家税务总局
March 11, 2020 2020年3月11日
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 For the purpose of regulating the refund of value-added tax (“VAT”) on the purchase of domestically produced equipment by research and development institutions, these Measures are developed in accordance with the Announcement of the Ministry of Finance, the Ministry of Commerce and the State Taxation Administration on Continuing the Implementation of Value-Added Tax Policies for the Purchase of Equipment by Research and Development Institutions (No. 91 [2019]), hereinafter referred to as the “Announcement No. 91”).   第一条 为规范研发机构采购国产设备增值税退税管理,根据《财政部 商务部 税务总局关于继续执行研发机构采购设备增值税政策的公告》(2019年第91号,以下简称“91号公告”)规定,制定本办法。
Article 2 The domestically produced equipment purchased by eligible research and development institutions (hereinafter referred to as “research and development institutions”) shall be eligible for VAT refund in full amount (hereinafter referred to as “tax refund for the purchase of domestically produced equipment”) in accordance with these Measures.   第二条 符合条件的研发机构(以下简称“研发机构”)采购国产设备,按照本办法全额退还增值税(以下简称“采购国产设备退税”)。
Article 3 For the purpose of Article 2 of these Measures, “the specific conditions for and scope of research and development institutions and domestically produced equipment” shall be governed by Announcement No. 91.   第三条 本办法第二条所称研发机构、国产设备的具体条件和范围,按照91号公告规定执行。
Article 4 The tax authorities in charge of the tax refund for research and development institutions (hereinafter referred to as “tax authorities having jurisdiction”) 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税务机关(以下简称“主管税务机关”)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 5 A research and development institution eligible for tax refund for the purchase of domestically produced equipment shall, when declaring tax refund for the first time, undergo the tax refund recordation formalities with the tax authority with jurisdiction based on 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,持以下资料向主管税务机关办理退税备案手续:
(1) The qualification certification materials of the research and development institution that comply with Articles 1 and 2 of Announcement No. 91. (一)符合91号公告第一条、第二条规定的研发机构资质证明资料。
(2) The Export Tax Refund (Exemption) Recordation Form which has been completed in a faithful and complete manner. The recordation form is issued in the Announcement of the State Taxation Administration on Issues Concerning the Application for Export Tax Refund (Exemption) (No. 16 [2018]), in which “any other entity” shall be selected for the column “Enterprise Type,” “Chinese-funded research and development institutions (abbreviation: Chinese-funded institutions)” or “foreign-funded research and development centers (abbreviation: foreign-funded centers)” shall be entered in the column of “Export Tax Refund (Exemption) Administration Type” based on qualification certification materials, and other columns shall be filled in according to the Instructions on Completing the Form. (二)内容填写真实、完整的《出口退(免)税备案表》。该备案表在《国家税务总局关于出口退(免)税申报有关问题的公告》(2018年第16号)发布。其中,“企业类型”选择“其他单位”;“出口退(免)税管理类型”依据资质证明材料填写“内资研发机构(简写:内资机构)”或“外资研发中心(简写:外资中心)”;其他栏次按填表说明填写。
(3) Other materials as required by the tax authority with jurisdiction. (三)主管税务机关要求提供的其他资料。
A research and development institution that 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 again. 本办法下发前,已办理采购国产设备退税备案的研发机构,无需再次办理备案。
Article 6 Where the recordation materials submitted 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 tax authority having jurisdiction shall accept the recordation. Where the recordation materials or the contents filled in the form fail to meet the requirements, the tax authority having jurisdiction 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,主管税务机关应当予以备案。备案资料或填写内容不符合要求的,主管税务机关应一次性告知研发机构,待其补正后再予备案。
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