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Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology and Other Departments on Adjusting the Relevant Catalogues of and Provisions on the Import Tax Policies for Crucial High-Tech Equipment (2015 Revision)
[Expired]
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财政部、国家发展改革委、工业和信息化部等关于调整重大技术装备进口税收政策有关目录及规定的通知(2015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,All Commissions,State Development & Reform Commission (incl. former State Development Planning Commission),Ministry of Industry & Information Technology
- Document Number：
No. 51 [2015] of the Ministry of Finance
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Date issued：
12-01-2015
- Effective date：
01-01-2016
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Taxation
- Invalidated by：Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, et al, on Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment, as Amended 2018 (Issued on 11-14-2018 Effective on 01-01-2019);Notice by the Ministry of Finance, the Ministry of Industry and Information Technology, and the General Administration of Customs, et al, of Issuing the Measures for the Administration of Import Tax Policies for Crucial High-Tech Equipment (Issued on 01-08-2020 Effective on 01-08-2020);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
- Partially Invalidated by：Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, et al on Adjusting the Relevant Catalogues of the Import Tax Policies for Crucial High-Tech Equipment (2017 Revision) (Issued on 12-22-2017 Effective on 01-01-2018);Notice by the Ministry of Finance, the Ministry of Industry and Information Technology, and the General Administration of Customs, et al, of Issuing the Measures for the Administration of Import Tax Policies for Crucial High-Tech Equipment (Issued on 01-08-2020 Effective on 01-08-2020)
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| Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology and Other Departments on Adjusting the Catalogues of and Provisions on the Import Tax Policies for Crucial High-Tech Equipment | | 财政部、国家发展改革委、工业和信息化部、海关总署、国家税务总局、国家能源局关于调整重大技术装备进口税收政策有关目录及规定的通知 |
| (No. 51 [2015] of the Ministry of Finance) | | （财关税[2015]51号） |
| With a view to the development of the domestic equipment manufacturing industry and its supporting industries in recent years and on the basis of extensive solicitation of opinions from competent industrial departments, industry associations, and representatives of enterprises, the Ministry of Finance (“MOF”), the National Development and Reform Commission (“NDRC”), the Ministry of Industry and Information Technology (“MIIT”), the General Administration of Customs (“GAC”), the State Administration of Taxation (“SAT"), and the National Energy Administration (“NEA”) decide to amend the relevant catalogues of and the provisions and some clauses on 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、行业协会及企业代表等方面意见的基础上，财政部、国家发展改革委、工业和信息化部、海关总署、国家税务总局、国家能源局决定对重大技术装备进口税收政策有关目录和规定部分条款进行修订。现通知如下： |
| I. The Catalogue of Crucial High-Tech Equipment and Products that Enjoy the State Support (2015 Revision) (see Annex 1) and the Catalogue of Imported Key Components and Raw Materials for Crucial High-Tech Equipment and Products (2015 Revision) (see Annex 2) shall come into force on January 1, 2016. Where it is truly necessary for domestic enterprises that meet the prescribed requirements to import the commodities as listed in Annex 1 hereto for manufacturing the equipment or products as listed in Annex 2 hereto, such commodities shall be exempted from tariff and import value-added tax. Where the duration of implementation is listed in Annex 1 and 2, the tax exemption duration for relevant equipment, products, spare 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（2015年修订）》（见附件1）和《重大技术装备和产品进口关键零部件及原材料商品目录（2015年修订）》（见附件2）自2016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到该年度12月31日。 |
| According to the development of domestic industries, from January 1, 2016, the tax exemption policy for axial-flow type hydropower units and other equipment shall be terminated, and the duty-free import quotas pre-allocated to enterprises manufacturing relevant equipment and products in 2016 shall be accordingly canceled. | | 根据国内产业发展情况，自2016年1月1日起，取消轴流式水电机组等装备的免税政策，生产制造相关装备和产品的企业2016年度预拨免税进口额度相应取消。 |
| II. The Catalogue of Crucial High-Tech Equipment and Products Not Exempted from Tax in Imports (2015 Revision) (See Annex 3) shall come into force on January 1, 2016. Where the following projects and enterprises approved on January 1, 2016 and afterwards that enjoy the import tax preferential policies in accordance with or with reference to the Notice of the State Council on Adjusting the Tax Policies for Imported Equipment (No. 37 [1997], State Council), the equipment as listed in Annex 3 imported for self-use as well as the technologies, components, 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（2015年修订）》（见附件3）自2016年1月1日起执行。对2016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 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； |
| (3) the processing trade enterprises to which foreign parties provide non-priced imported equipment; | | （三） 由外商提供不作价进口设备的加工贸易企业； |
| (4) the foreign-funded competitive industrial projects in central and western regions; and | | （四）中西部地区外商投资优势产业项目； |
| (5) the technological transformation projects conducted by foreign-funded enterprises and foreign-funded research centers as prescribed in the Notice of the General Administration of Customs on the Relevant Import Tax Policies for Further Encouraging Foreign Investment (No. 791 [1997], GAC) by using their own funds. | | （五）《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）规定的外商投资企业和外商投资设立的研究中心利用自有资金进行技术改造项目。 |
To guarantee the smooth implementation of the aforesaid projects that have been approved prior to the adjustment to the Catalogue of Crucial High-Tech Equipment and Products Not Exempted from Tax in Imports (2015 Revision), the equipment imported before June 30, 2016 (inclusive) by the aforesaid projects and enterprises that are approved before December 31, 2015 (inclusive) shall continue to be governed by Annex 4 to the Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, State Administration of Taxation, and the National Energy Administration on Adjusting the Import Tax Policies for Crucial High-Tech Equipment (No. 2 [2014], MOF) and the Announcement of the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation on Adjusting the Catalogue of Imported Commodities Not Exempted from Tax for Domestic Investment Projects (No. 83 [2012]).
．．．．．． | | 为保证《进口不予免税的重大技术装备和产品目录（2015年修订）》调整前已批准的上述项目顺利实施，对2015年12月31日前（含12月31日）批准的上述项目和企业在2016年6月30日前（含6月30日）进口设备，继续按照《财政部 国家发展改革委 工业和信息化部 海关总署 国家税务总局 国家能源局关于调整重大技术装备进口税收政策的通知》（财关税〔2014〕2号）附件4和《财政部 国家发展改革委 海关总署 国家税务总局关于调整＜国内投资项目不予免税的进口商品目录＞的公告》（2012年第83号）执行。
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