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Notice by the Ministry of Finance, the Ministry of Industry and Information Technology, and the General Administration of Customs and Other Departments of Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment (2019 Revision)
[Expired]
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财政部、工业和信息化部、海关总署等关于调整重大技术装备进口税收政策有关目录的通知(2019修订)
[失效]
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【法宝引证码】
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- Issuing authority:
Instrumentalities of the State Council,All Ministries,Ministry of Finance,Ministry of Industry & Information Technology,All Agencies,General Administration of Customs,All Administrations,State Taxation Administration,Other Institutions,Others,All Administrations (others),National Energy Administration
- Document Number:
No. 38 [2019] of the Ministry of Finance
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Date issued:
11-26-2019
- Effective date:
01-01-2020
- Level of Authority:
Departmental Regulatory Documents
- Area of Law:Taxation
- Revised by:Notice by the Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Taxation Administration, and the National Energy Administration on Appropriately Extending the Applicable Period of the Catalogue of Imported Major Technical Equipment and Products Not Exempted from the Duties (2018 Revision) (Issued on 06-24-2020 Effective on 06-24-2020)
- Invalidated by:Notice by the Ministry of Industry and Information Technology, the Ministry of Finance, and the General Administration of Customs, et al of Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment (2021 Revision) (Issued on 12-10-2021 Effective on 01-01-2022);财政部关于公布废止和失效的财政规章和规范性文件目录(第十四批)的决定
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Notice by the Ministry of Finance, the Ministry of Industry and Information Technology, and the General Administration of Customs and Other Departments of Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment | | 财政部、工业和信息化部、海关总署、税务总局、能源局关于调整重大技术装备进口税收政策有关目录的通知 |
(No. 38 [2019] of the Ministry of Finance) | | (财关税〔2019〕38号) |
The public finance departments (bureaus) and the departments of industry and information technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial 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; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and regulatory bureaus of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: | | 各省、自治区、直辖市、计划单列市财政厅(局)、工业和信息化主管部门,新疆生产建设兵团财政局,海关总署广东分署、各直属海关,国家税务总局各省、自治区、直辖市、计划单列市税务局,财政部各省、自治区、直辖市、计划单列市监管局: |
With a view to the development of the domestic equipment manufacturing industry and its supporting industries in recent years and on the basis of extensively soliciting comments from competent industrial departments, industry associations, representatives of enterprises, among others, the Ministry of Finance, the Ministry of Industry and Information Technology, and the General Administration of Customs, the State Taxation Administration and the National Energy Administration have decided to revise the relevant catalogues of the import tax policies for crucial high-tech equipment. You are hereby notified as follows: | | 根据近年来国内装备制造业及其配套产业的发展情况,在广泛听取产业主管部门、行业协会、企业代表等方面意见的基础上,财政部、工业和信息化部、海关总署、税务总局、能源局决定对重大技术装备进口税收政策有关目录进行修订。现通知如下: |
I. The Catalogue of Crucial High-Tech Equipment and Products that Enjoy the State Support (2019 Revision) (see Annex 1) and the Catalogue of Imported Key Components and Raw Materials for Crucial High-Tech Equipment and Products (2019 Revision) (see Annex 2) shall come into force on January 1, 2020. Where it is truly necessary for domestic enterprises that meet the prescribed requirements to import the commodities as listed in Annex 2 to this Notice for manufacturing the equipment or products as listed in Annex 1 thereto, such commodities shall be exempted from tariff and import value-added tax. Where the duration of implementation is listed in Annex 1 or 2, the tax exemption duration for relevant equipment, products, components and parts, and raw materials shall last until December 31 of the year. | | 一、《国家支持发展的重大技术装备和产品目录(2019年修订)》(见附件1)和《重大技术装备和产品进口关键零部件、原材料商品目录(2019年修订)》(见附件2)自2020年1月1日起执行,符合规定条件的国内企业为生产本通知附件1所列装备或产品而确有必要进口附件2所列商品,免征关税和进口环节增值税。附件1、2中列明执行年限的,有关装备、产品、零部件、原材料免税执行期限截至该年度12月31日。 |
II. The Catalogue of Crucial High-Tech Equipment and Products Not Exempted from Tax in Imports (2019 Revision) (See Annex 3) shall come into force on January 1, 2020. Where the following projects and enterprises approved on or after January 1, 2020, that enjoy the preferential import tax policies in accordance with or by reference to the Notice by the State Council of Adjusting the Tax Policies for Imported Equipment (No. 37 [1997], State Council) import the equipment for self-use as listed in Annex 3 as well as the technologies, components and parts, and spare parts imported with the aforesaid equipment according to contracts, import taxes shall be levied according to the relevant regulations: | | 二、《进口不予免税的重大技术装备和产品目录(2019年修订)》(见附件3)自2020年1月1日起执行。对2020年1月1日以后(含1月1日)批准的按照或比照《国务院关于调整进口设备税收政策的通知》(国发〔1997〕37号)有关规定享受进口税收优惠政策的下列项目和企业,进口附件3所列自用设备以及按照合同随上述设备进口的技术及配套件、备件,一律照章征收进口税收: |
(1) the domestic investment projects and foreign investment projects encouraged by the state; | | (一) 国家鼓励发展的国内投资项目和外商投资项目; |
(2) the projects financed with loans from foreign governments and international financial organizations; ...... | | (二) 外国政府贷款和国际金融组织贷款项目; ...... |
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