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Notice of the Ministry of Science and Technology and the General Administration of Customs on Issuing the Administrative Measures for the Opening and Sharing of Tax-free Imported Instruments and Equipment for Scientific Research Managed under the National Network Management Platform (for Trial Implementation) [Effective]
科技部、海关总署关于印发《纳入国家网络管理平台的免税进口科研仪器设备开放共享管理办法(试行)》的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Science and Technology and the General Administration of Customs on Issuing the Administrative Measures for the Opening and Sharing of Tax-free Imported Instruments and Equipment for Scientific Research Managed under the National Network Management Platform (for Trial Implementation) 

科技部、海关总署关于印发《纳入国家网络管理平台的免税进口科研仪器设备开放共享管理办法(试行)》的通知

(No. 245 [2018] of Ministry of Science and Technology) (国科发基〔2018〕245号)

The departments (commissions or bureaus) of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Bureau of Science and Technology of Xinjiang Production and Construction Corps, the science and technology instrumentalities of the ministries and commissions of the State Council, Guangdong Branch of the General Administration of Customs (“GACC”), and all customs offices directly under the GACC: 各省、自治区、直辖市及计划单列市科技厅(委、局),新疆生产建设兵团科技局,国务院有关部委科技主管单位,广东分署、各直属海关:
For purposes of implementing the Opinions of the State Council on Opening the National Key Scientific Research Infrastructure and Large Scientific Research Instruments to the Public (No. 70 [2014] of the State Council) and promoting the opening and sharing of tax-free imported instruments and equipment for scientific research managed under the National Network Management Platform and enjoying the import tax policies for supporting scientific and technological innovation, the Ministry of Science and Technology and the GACC have developed the Administrative Measures for the Opening and Sharing of Tax-free Imported Instruments and Equipment for Scientific Research Managed under the National Network Management Platform (for Trial Implementation), which is hereby issued for your compliance and implementation. 为落实《国务院关于国家重大科研基础设施和大型科研仪器向社会开放的意见》(国发〔2014〕70号),推动纳入国家网络管理平台统一管理、享受支持科技创新进口税收政策的免税进口科研仪器设备开放共享,科技部、海关总署研究制定了《纳入国家网络管理平台的免税进口科研仪器设备开放共享管理办法(试行)》。现印发给你们,请遵照执行。
Ministry of Science and Technology 科技部
General Administration of Customs 海关总署
October 30, 2018 2018年10月30日
Administrative Measures for the Opening and Sharing of Tax-free Imported Instruments and Equipment for Scientific Research Managed under the National Network Management Platform (for Trial Implementation) 纳入国家网络管理平台的免税进口科研仪器设备开放共享管理办法(试行)
Chapter I General Provisions 

第一章 总则

Article 1 For purposes of implementing the Opinions of the State Council on Opening the National Key Scientific Research Infrastructure and Large Scientific Research Instruments to the Public (No. 70 [2014] of the State Council) and promoting the opening and sharing of tax-free imported instruments and equipment for scientific research, this Measures is developed according to the requirements of the reform of “simplification of administrative procedures, devolution of powers, combination of devolution and regulation, and optimization of services” in terms of science and technology, the principles of “simplified procedures and optimized supervision”, and the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Import Tax Policies for Supporting Scientific and Technological Innovations during the Period of the “13th Five-year Plan” (No. 70 [2016] of the Ministry of Finance).   第一条 为落实《国务院关于国家重大科研基础设施和大型科研仪器向社会开放的意见》(国发〔2014〕70号),推动免税进口科研仪器设备开放共享,根据党中央、国务院关于推进科技领域“放管服”改革的要求,按照“简化程序、优化监管”的原则,依据《财政部 海关总署 国家税务总局关于“十三五”期间支持科技创新进口税收政策的通知》(财关税〔2016〕70号),制定本办法。
Article 2 For the purpose of this Measures, “national network management platform” means the network management platform that is established by the Ministry of Science and Technology in conjunction with other departments and local authorities to establish an open and unified network management platform for the configuration, management, service provision, supervision and assessment of scientific research instruments with an aim of promoting the opening of national key scientific research infrastructure and large scientific research instruments to the public.   第二条 本办法所称“国家网络管理平台”,是指为推进国家重大科研基础设施和大型科研仪器向社会开放,由科技部会同有关部门和地方建立,用以实现科研仪器配置、管理、服务、监督、评价的统一开放的网络管理平台。
Article 3 For the purpose of this Measures, “tax-free imported instruments and equipment for scientific research” means the scientific instruments and equipment imported tax free that are incorporated into the national network management platform for unified management, and comply with the provisions of the import tax policies supporting scientific and technological innovation during the customs supervision period, unless it is otherwise prescribed.   第三条 本办法所称“免税进口科研仪器设备”,是指纳入国家网络管理平台统一管理,享受支持科技创新进口税收政策,处于海关监管年限内的免税进口科研仪器设备(有特殊规定的除外)。
Where the customs supervision period expires, the tax-free imported scientific instrument and equipment for scientific research shall not be governed by this Measures. 免税进口科研仪器设备海关监管年限届满的,不纳入本办法管理。
Article 4 For the purpose of this Measures, “management entity” means the legal person entities (including scientific research institutions, technical development institutions, institutions of higher learning, and other institutions) managing tax-free imported instruments and equipment for scientific research.   第四条 本办法所称“管理单位”,是指免税进口科研仪器设备所依托管理的科学研究机构、技术开发机构和高等学校等法人单位。
The management entity shall create a management system for the opening and sharing of tax-free imported instruments and equipment for scientific research and keep ledgers to record the opening and sharing in a truthful and accurate manner; and where no secrets are involved, the basic information (including alterations) of the management entity, information of the management system for opening and sharing, the basic information of tax-free imported instruments and equipment for scientific research, the service records of opening and sharing, and the ledgers (templates) of opening and sharing (hereinafter collectively referred to as the “information concerning the opening and sharing of tax-free imported instruments and equipment for scientific research”) shall be truthfully submitted to the national network management platform according to the data submission specifications. 管理单位应建立免税进口科研仪器设备开放共享管理制度和开放共享台账,真实准确记录免税进口科研仪器设备用于开放共享的情况;在不涉密条件下,按照数据报送规范如实向国家网络管理平台报送管理单位基本信息(包括变更情况)、开放共享管理制度信息、免税进口科研仪器设备基本信息、开放共享服务记录以及开放共享台账(模板)等相关信息(以下统称“免税进口科研仪器设备开放共享相关信息”)。
Article 5 For the purpose of this Measures, “opening and sharing” means that the management entity, in accordance with the Opinions of the State Council on Opening the National Key Scientific Research Infrastructure and Large Scientific Research Instruments to the Public, the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Import Tax Policies for Supporting Scientific and Technological Innovations during the Period of the “13th Five-year Plan” and other relevant policies and regulations, allows other entities to use the tax-free imported instruments and equipment for scientific research for scientific research, technological development and teaching activities of other entities.   第五条 本办法所称“开放共享”,是指管理单位按照《国务院关于国家重大科研基础设施和大型科研仪器向社会开放的意见》、《财政部 海关总署 国家税务总局关于“十三五”期间支持科技创新进口税收政策的通知》及其他有关政策规定,将免税进口科研仪器设备用于其他单位的科学研究、科技开发和教学活动。
Before the opening and sharing of tax-free imported instruments and equipment for scientific research, the management entity shall handle the customs formalities according to Chapter II of this Measures. 管理单位在将免税进口科研仪器设备开放共享前,应按本办法第二章规定办理海关手续。
Article 6 The Ministry of Science and Technology shall be responsible for the construction and operations of the national network management platform, develop and issue data submission specifications, direct the management entity to build an online service platform, and submit the information concerning the opening and sharing of tax-free imported instruments and equipment for scientific research to the national network management platform according to the data submission specifications.
......
   第六条 科技部负责建设和运行国家网络管理平台,制定发布数据报送规范,指导管理单位建设在线服务平台并按照数据报送规范向国家网络管理平台报送免税进口科研仪器设备开放共享相关信息。
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