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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. 2 [2014] of the Ministry of Finance
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Date issued：
02-18-2014
- Effective date：
03-01-2014
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Foreign Economy and Trade,Taxation
- Invalidated by：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 and Other Departments on Adjusting the Relevant Catalogues of and Provisions on the Import Tax Policies for Crucial High-Tech Equipment (2015 Revision) (Issued on 12-01-2015 Effective on 01-01-2016)
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Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration on Adjusting the Import Tax Policies for Key Technological Equipment | | 财政部、国家发展和改革委员会、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 |
| (No. 2 [2014] of the Ministry of Finance) | | （财关税[2014]2号） |
| The public finance departments (bureaus), development and reform commissions, departments of industry and information technology, and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau and the Development and Reform Commission of 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; and the financial supervisor's offices 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）、发展改革委、工业和信息化主管部门、国家税务局，新疆生产建设兵团财务局、发展改革委，海关总署广东分署、各直属海关，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处： |
| In order to implement the relevant decisions of the State Council on the planning for revitalizing the equipment manufacturing industry, improve the core competitiveness and independent innovation capacity of China's equipment manufacturing industry, accelerate the adjustment and upgrading of industrial structure, and promote the sustainable development of national economy, the Ministry of Finance, jointly with the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the National Energy Administration, issued the import tax policies for key technological equipment in August 2009. With a view to the development of the domestic equipment manufacturing industry and supporting industries in recent years and on the basis of extensive solicitation of opinions from competent industrial departments, industry associations, and the relevant enterprises, it is decided to adjust the relevant provisions on the import tax policies for and catalogues of key technological equipment. You are hereby notified as follows: | | 为贯彻落实国务院关于装备制造业振兴规划有关决定，提高我国装备制造业的核心竞争力及自主创新能力，推动产业结构调整和升级，促进国民经济可持续发展， 2009年8月，财政部会同国家发展改革委、工业和信息化部、海关总署、国家税务总局、国家能源局出台了重大技术装备进口税收政策。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、行业协会及相关企业等方面意见的基础上，决定对重大技术装备进口税收政策有关规定和目录进行调整。现通知如下： |
| I. Provisions on the Import Tax Policies for Key Technological Equipment (see Annex 1) shall come into force on March 1, 2014. | | 一、《重大技术装备进口税收政策规定》（见附件1）自2014年3月1日起执行。 |
| II. The Catalogue of Key Technological Equipment and Products that Enjoy the State Support (2014 Revision) (see Annex 2) and the Catalogue of Imported Key Components and Raw Materials for Key Technological Equipment and Products (2014 Revision) (see Annex 3) shall come into force on March 1, 2014. Where it is truly necessary for domestic enterprises that meet the prescribed requirements to import the commodities as listed in Annex 3 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. | | 二、《国家支持发展的重大技术装备和产品目录（2014年修订）》（见附件2）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（2014年修订）》（见附件3）自2014年3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2所列装备或产品而确有必要进口本通知附件3所列商品，免征关税和进口环节增值税。 |
| III. The Catalogue of Key Technological Equipment and Products Not Exempted from Tax in Imports (2014 Revision) (See Annex 4, hereinafter referred to as the “Catalogue of Commodities Not Exempted from Tax”) shall come into force on March 1, 2014. Where the following projects and enterprises approved on March 1, 2014 and afterwards that enjoy the import tax preferential policies in accordance with or by reference to the Notice of the State Council on Adjusting the Import Tax Policies for Equipment (No. 37 [1997] of the State Council) import equipment as listed in Annex 4 hereto 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. | | 三、《进口不予免税的重大技术装备和产品目录（2014年修订）》（见附件4，以下简称《不免目录》）自2014年3月1日起执行。对2014年3月1日（含3月1日）以后批准的按照或比照《国务院关于调整进口设备税收政策的通知》（国发[1997]37号）规定享受进口税收优惠政策的下列项目和企业，进口本通知附件4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 encouraged domestic investment projects and foreign investment projects; | | （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 trade processing 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] of the General Administration of Taxation) 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。 |
In order to guarantee the smooth implementation of the aforesaid projects that have been approved before the adjustment to the Catalogue of Commodities Not Exempted from Tax, the equipment imported by the aforesaid projects and enterprises approved before March 1, 2014 (excluding March 1) as listed in Annex 4 hereto before September 1, 2014 (excluding September 1) shall continue to be subject to Annex 3 to the Notice of the Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Administration of Taxation on Adjusting Relevant Catalogues under the Import Tax Policies for Key Technological Equipment (No. 14 [2012] of the Ministry of Finance), Annex 3 to the Notice of the Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Administration of Taxation on Adjusting Relevant Catalogues under the Import Tax Policies for Key Technological Equipment (No. 14 [2013] of the Ministry of Finance), 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]). Where the relevant imported equipment is ineligible for tax exemption upon review in accordance with the relevant catalogues before adjustment, but is eligible for tax exemption upon review in accordance with the Catalogue of Commodities Not Exempted from Tax after adjustment, such imported equipment shall be subject to the Catalogue of Commodities Not Exempted from Tax after adjustment as of March 1, 2014. Taxes already levied on imported goods shall not be refunded.
．．．．．． | | 为保证《不免目录》调整前已批准的上述项目顺利实施，对2014年3月1日前（不含3月1日）批准的上述项目和企业在2014年9月1日前（不含9月1日）进口本通知附件4所列设备，继续按照《财政部 工业和信息化部 海关总署 国家税务总局关于调整重大技术装备进口税收政策有关目录的通知》（财关税[2012]14号）附件3、《财政部工业和信息化部 海关总署 国家税务总局关于调整重大技术装备进口税收政策有关目录的通知》（财关税[2013]14号）附件3、《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。对于有关进口设备按照调整前有关目录审核不符合免税条件，而按照调整后的《不免目录》审核符合免税条件的，自2014年3月1日起按照调整后的《不免目录》执行。货物已经征税进口的，不再予以退税。
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