| 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 | | 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 |
| (Announcement No. 91 [2019] of the Ministry of Finance, the Ministry of Commerce and the State Taxation Administration) | | （财政部、商务部、税务总局公告2019年第91号） |
| For purposes of encouraging scientific research and technological development and promoting scientific and technological progress, value-added tax (“VAT”) may continue to be refunded in full amount to Chinese-funded research and development (“R&D”) institutions and foreign-funded R&D centers for their purchase of homemade equipment. The relevant matters are hereby announced as follows: | | 为了鼓励科学研究和技术开发，促进科技进步，继续对内资研发机构和外资研发中心采购国产设备全额退还增值税。现将有关事项公告如下： |
| I. The Chinese-funded R&D institutions and foreign-funded R&D centers to which the policies on refunding VAT in full amount for the purchase of homemade equipment apply shall include: | | 一、适用采购国产设备全额退还增值税政策的内资研发机构和外资研发中心包括： |
| (1) The institutions transformed into enterprises during the reform of scientific and technological system and the institutions entering enterprises which mainly engage in scientific research and technological development, as approved by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the General Administration of Customs and the State Taxation Administration. | | （一）科技部会同财政部、海关总署和税务总局核定的科技体制改革过程中转制为企业和进入企业的主要从事科学研究和技术开发工作的机构； |
| (2) The national engineering research centers as approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs and the State Taxation Administration. | | （二）国家发展改革委会同财政部、海关总署和税务总局核定的国家工程研究中心； |
| (3) The enterprise technology centers as approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs, the State Taxation Administration and the Ministry of Science and Technology. | | （三）国家发展改革委会同财政部、海关总署、税务总局和科技部核定的企业技术中心； |
| (4) The national key laboratories (including state-level key enterprise laboratories) and national engineering and technological research centers as approved by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the General Administration of Customs and the State Taxation Administration. | | （四）科技部会同财政部、海关总署和税务总局核定的国家重点实验室（含企业国家重点实验室）和国家工程技术研究中心； |
| (5) The various scientific research institutes engaged in scientific research subordinated to the ministries and commissions of the State Council and the institutions directly under the State Council, and the various scientific research institutes engaged in scientific research subordinated to the government at the same level as approved by the science and technology departments of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning. | | （五）科技部核定的国务院部委、直属机构所属从事科学研究工作的各类科研院所，以及各省、自治区、直辖市、计划单列市科技主管部门核定的本级政府所属从事科学研究工作的各类科研院所； |
| (6) The private non-enterprise technological entities as approved by the Ministry of Science and Technology in conjunction with the Ministry of Civil Affairs or by the science and technology departments of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and the Xinjiang Production and Construction Corps in conjunction with the civil affairs departments at the same level. | | （六）科技部会同民政部核定或者各省、自治区、直辖市、计划单列市及新疆生产建设兵团科技主管部门会同同级民政部门核定的科技类民办非企业单位； |
| (7) The model national (technical) public service platforms for small and medium-sized enterprises as approved by the Ministry of Industry and Information Technology in conjunction with the Ministry of Finance, the General Administration of Customs and the State Taxation Administration. | | （七）工业和信息化部会同财政部、海关总署、税务总局核定的国家中小企业公共服务示范平台（技术类）； |
| (8) The institutions of higher learning which are engaged in higher education at the junior college level or above and whose academic certificates are recognized by the state. (The list published on the official website of the Ministry of Education shall prevail). | | （八）国家承认学历的实施专科及以上高等学历教育的高等学校（以教育部门户网站公布名单为准）； |
| (9) The foreign-funded R&D centers that comply with Article 2 of this Announcement. | | （九）符合本公告第二条规定的外资研发中心； |
| (10) Other scientific research institutes, technology development institutions and schools as approved by the Ministry of Finance in conjunction with other relevant departments of the State Council. | | （十）财政部会同国务院有关部门核定的其他科学研究机构、技术开发机构和学校。 |
| II. Foreign-funded R&D centers shall meet the following conditions according to their respective dates of formation: | | 二、外资研发中心，根据其设立时间，应分别满足下列条件： |
| (1) A foreign-funded R&D center formed on or before September 30, 2009 shall concurrently meet the following conditions: | | （一）2009年9月30日及其之前设立的外资研发中心，应同时满足下列条件： |
| (a) The standards for R&D expenses: (i) for a foreign-funded R&D center with independent legal person status, its total investment is not less than USD 5 million; and for a center which is an internal department of a company or a non-independent legal person of a branch company, its total investment in R&D is not less than USD 5 million; and (ii) the annual expenditure of corporate R&D is not less than 10 million yuan. | | 1.研发费用标准：（1）对外资研发中心，作为独立法人的，其投资总额不低于500万美元；作为公司内设部门或分公司的非独立法人的，其研发总投入不低于500万美元；（2）企业研发经费年支出额不低于1000万元。 |
| (b) It has 90 or more full-time research and experimental development staff members. | | 2.专职研究与试验发展人员不低于90人。 |
| (c) The original value of the equipment purchased since its formation is not less than 10 million yuan. | | 3.设立以来累计购置的设备原值不低于1000万元。 |
| (2) A foreign-funded R&D center formed on or after October 1, 2009 shall concurrently meet the following conditions: | | （二）2009年10月1日及其之后设立的外资研发中心，应同时满足下列条件： |
| (a) The standards for the R&D expenses: for a center with independent legal person status, its total investment is not less than USD 8 million; and for a center which is an internal department of a company or a non-independent legal person of a branch company, its total investment in R&D is not less than USD 8 million. | | 1.研发费用标准：作为独立法人的，其投资总额不低于800万美元；作为公司内设部门或分公司的非独立法人的，其研发总投入不低于800万美元。 |
| (b) It has not less than 150 full-time research and experimental development staff members. | | 2.专职研究与试验发展人员不低于150人。 |
| (c) The original value of the equipment purchased since its formation is not less than 20 million yuan. | | 3.设立以来累计购置的设备原值不低于2000万元。 |
| A foreign-funded R&D center must be subject to the qualification review and accreditation by the commerce department in conjunction with other relevant departments. See Annex 1 for the specific measures for review and accreditation. A foreign-funded R&D center which obtained the tax refund qualification for the first time or passed the review of the tax refund qualification for less than two years by December 31, 2018 may continue enjoying the policy until the expiry of the two-year period. | | 外资研发中心须经商务主管部门会同有关部门按照上述条件进行资格审核认定。具体审核认定办法见附件1。在2018年12月31日（含）以前，初次取得退税资格或通过资格复审未满2年的，可继续享受至2年期满。 |
| III. Approved Chinese-funded R&D institutions and foreign-funded R&D centers shall not enjoy the tax refund policies if they commit any major tax-related illegal and unfaithful act. The specific administrative measures for tax refund shall be developed by the State Taxation Administration in conjunction with the Ministry of Finance, separately. The leading approval authorities of relevant R&D institutions shall, in a timely manner, notify the tax authorities at the same level of the lists of Chinese-funded R&D institutions and foreign-funded R&D centers that are newly formed, modified and revoked, and indicate the start and end time of relevant qualifications. | | 三、经核定的内资研发机构、外资研发中心，发生重大涉税违法失信行为的，不得享受退税政策。具体退税管理办法由税务总局会同财政部另行制定。相关研发机构的牵头核定部门应及时将内资研发机构、外资研发中心的新设、变更及撤销名单函告同级税务部门，并注明相关资质起止时间。 |
| IV. Relevant terms in this Announcement are defined as follows: | | 四、本公告的有关定义。 |
| (1) For the purpose of this Announcement, “total investment” means the amount as specified in the approval certificate of a foreign-funded enterprise, the receipt of recordation of formation or alteration or other documents. | | （一）本公告所述“投资总额”，是指商务主管部门发放的外商投资企业批准证书或设立、变更备案回执等文件所载明的金额。 |
| (2) For the purpose of this Announcement, “total investment in R&D” means the assets contributed by a foreign-funded enterprise exclusively for forming and building a R&D center, including the assets which are to be contributed and for which purchase contracts have been concluded (a list of assets that have been purchased and a list of purchase contracts on assets to be purchased shall be submitted). | | （二）本公告所述“研发总投入”，是指外商投资企业专门为设立和建设本研发中心而投入的资产，包括即将投入并签订购置合同的资产（应提交已采购资产清单和即将采购资产的合同清单）。 |
| (3) For the purpose of this Announcement, “annual R&D expenditures” means the annual average amount of R&D expenditures within the past two fiscal years. For a foreign-funded R&D center that has been formed for less than two full fiscal years, the amount may be calculated according to the actual expenditures incurred in any consecutive 12-month period since its formation. Cash and physical assets shall account for not less than 60% thereof. | | （三）本公告所述“研发经费年支出额”，是指近两个会计年度研发经费年均支出额；不足两个完整会计年度的，可按外资研发中心设立以来任意连续12个月的实际研发经费支出额计算；现金与实物资产投入应不低于60%。 |
(4) For the purpose of this Announcement, “full-time staff members engaged in research and experimental development” means the scientific and technological professionals who are engaged in three types of project activities, namely, basic research, application research and experimental development, in enterprises on a full-time basis, including those directly participating in the aforesaid three types of project activities, relevant full-time scientific and technological management personnel and direct service personnel providing documents, material supplies and equipment for projects. Each of the aforesaid personnel must conclude a one-year or longer employment contract with the relevant foreign-funded R&D center or the foreign-funded enterprise to which the center is affiliated. The number of full-time persons engaged in research and experimental development shall be the number on the day prior to the date when the foreign-funded R&D center submits the application.
．．．．．． | | （四）本公告所述“专职研究与试验发展人员”，是指企业科技活动人员中专职从事基础研究、应用研究和试验发展三类项目活动的人员，包括直接参加上述三类项目活动的人员以及相关专职科技管理人员和为项目提供资料文献、材料供应、设备的直接服务人员，上述人员须与外资研发中心或其所在外商投资企业签订1年以上劳动合同，以外资研发中心提交申请的前一日人数为准。
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