Circular on the Administrative Measures for the Import Tax Policy Support for Scientific and Technological Innovations
Circular on the Administrative Measures for the Import Tax Policy Support for Scientific and Technological Innovations
Circular on the Administrative Measures for the Import Tax Policy Support for Scientific and Technological Innovations
Cai Guan Shui [2016] No.71
January 14, 2017
Finance departments (bureaus), education departments (bureaus), development and reform commissions, science and technology departments (commission and bureau), industrial and information technology authorities, civil affairs departments (bureaus), commerce departments (bureaus), and offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan; Guangdong Sub-Administration of China Customs and customs authorities directly under the General Administration of Customs; and finance bureau, science and technology bureau, civil affairs bureau, and commerce bureau of Xinjiang Production and Construction Corps:
In order to thoroughly implement the strategies of the CPC Central Committee and the State Council on innovation-driven development, bring into play the leading role of technological innovations in all-round innovation, upon the approval of the State Council, the State Administration of Taxation (SAT), Ministry of Finance (MOF), and General Administration of Customs (GAC) have jointly issued the Circular on the Import Tax Policy Support for Scientific and Technological Innovations during the "13th Five-Year Plan" Period (Cai Guan Shui [2016] No.70). To better administer the policy, the administrative measures for the import tax policy support for scientific and technological innovations are hereby notified as follows:
1. The list of the various scientific research institutions engaged in scientific research affiliated to the ministries and commissions of the State Council as well as the departments directly under the State Council shall be subject to the approval by the Ministry of Science and Technology (MOST) and be communicated in writing to the GAC, with a copy sent to the publication import entities stated in Article 8 of the Circular. Such scientific research institutions shall produce their establishment approval issued by the competent departments and their Certificate of a Public Institution as a Legal Person in going through the relevant tax reduction and exemption procedures in accordance with customs regulations.
The list of the various scientific research institutions engaged in scientific research affiliated to the departments of various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall be subject to the approval by the competent departments of science and technology at the corresponding level and be communicated in writing to the customs authorities with direct jurisdiction over the places where the scientific research institutions concerned are located, with a copy sent to the publication import entities listed in Article 8 of the Circular. Such scientific research institutions shall produce their establishment approval issued by the competent departments and Certificate of a Public Institution as a Legal Person in going through the relevant tax reduction and exemption procedures in accordance with customs regulations.
2. The institutions of higher learning providing higher academic education at or above junior college level recognized by the State, as approved by the Ministry of Education and published on its official website, shall go through the relevant tax reduction and exemption procedures in accordance with customs regulations.
3. The national engineering research centers, as approved by the National Development and Reform Commission (NDRC) together with the MOF, the GAC and the SAT, shall be determined, in respect of their import tariff exemption status, in accordance with the administrative measures for national engineering research centers otherwise formulated by the NDRC together with the relevant departments.
The enterprise technology centers, as approved by the NDRC together with the MOF, the GAC, the SAT and the MOST, shall be determined, in respect of their tax-exempt status, according to the Administrative Measures for the Accreditation of State-Level Enterprise Technology Centers (Order of the National Development and Reform Commission, the Ministry of Science and Technology, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation No.34), and shall go through the relevant tax reduction and exemption procedures in accordance with customs regulations.
4. The institutions that have been restructured into enterprises or become parts of enterprises during the reform of the science and technology system and are mainly engaged in scientific research and technological development; the state key laboratories and the state-level key enterprise laboratories; and the national engineering and technology research centers, as approved by the MOST together with the MOF, the GAC and the SAT, shall be subject to the administrative measures for tax-exempt imports formulated separately for them by the MOST together with the relevant departments.
5. The private non-enterprise technological entities, as approved by the MOST together with the Ministry of Civil Affairs (MCA) or by the departments in charge of science and technology of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the State plan, as well as the Xinjiang Production and Construction Corps together with the civil affairs departments at the corresponding level, shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix 1.
6. The national public service demonstration platforms for small and medium-sized enterprises (technology), as approved by the Ministry of Industry and Information Technology (MITT) together with the MOF, the GAC and the SAT shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix II.
7. The foreign-funded research and development centers as approved by the commerce departments of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the State plan, as well as the Xinjiang Production and Construction Corps together with the finance and state taxation departments at the corresponding level as well as the customs authorities with direct jurisdiction over the places where the foreign-funded research and development centers are located, shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix III.
8.
......
Cai Guan Shui [2016] No.71
January 14, 2017
Finance departments (bureaus), education departments (bureaus), development and reform commissions, science and technology departments (commission and bureau), industrial and information technology authorities, civil affairs departments (bureaus), commerce departments (bureaus), and offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan; Guangdong Sub-Administration of China Customs and customs authorities directly under the General Administration of Customs; and finance bureau, science and technology bureau, civil affairs bureau, and commerce bureau of Xinjiang Production and Construction Corps:
In order to thoroughly implement the strategies of the CPC Central Committee and the State Council on innovation-driven development, bring into play the leading role of technological innovations in all-round innovation, upon the approval of the State Council, the State Administration of Taxation (SAT), Ministry of Finance (MOF), and General Administration of Customs (GAC) have jointly issued the Circular on the Import Tax Policy Support for Scientific and Technological Innovations during the "13th Five-Year Plan" Period (Cai Guan Shui [2016] No.70). To better administer the policy, the administrative measures for the import tax policy support for scientific and technological innovations are hereby notified as follows:
1. The list of the various scientific research institutions engaged in scientific research affiliated to the ministries and commissions of the State Council as well as the departments directly under the State Council shall be subject to the approval by the Ministry of Science and Technology (MOST) and be communicated in writing to the GAC, with a copy sent to the publication import entities stated in Article 8 of the Circular. Such scientific research institutions shall produce their establishment approval issued by the competent departments and their Certificate of a Public Institution as a Legal Person in going through the relevant tax reduction and exemption procedures in accordance with customs regulations.
The list of the various scientific research institutions engaged in scientific research affiliated to the departments of various provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan shall be subject to the approval by the competent departments of science and technology at the corresponding level and be communicated in writing to the customs authorities with direct jurisdiction over the places where the scientific research institutions concerned are located, with a copy sent to the publication import entities listed in Article 8 of the Circular. Such scientific research institutions shall produce their establishment approval issued by the competent departments and Certificate of a Public Institution as a Legal Person in going through the relevant tax reduction and exemption procedures in accordance with customs regulations.
2. The institutions of higher learning providing higher academic education at or above junior college level recognized by the State, as approved by the Ministry of Education and published on its official website, shall go through the relevant tax reduction and exemption procedures in accordance with customs regulations.
3. The national engineering research centers, as approved by the National Development and Reform Commission (NDRC) together with the MOF, the GAC and the SAT, shall be determined, in respect of their import tariff exemption status, in accordance with the administrative measures for national engineering research centers otherwise formulated by the NDRC together with the relevant departments.
The enterprise technology centers, as approved by the NDRC together with the MOF, the GAC, the SAT and the MOST, shall be determined, in respect of their tax-exempt status, according to the Administrative Measures for the Accreditation of State-Level Enterprise Technology Centers (Order of the National Development and Reform Commission, the Ministry of Science and Technology, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation No.34), and shall go through the relevant tax reduction and exemption procedures in accordance with customs regulations.
4. The institutions that have been restructured into enterprises or become parts of enterprises during the reform of the science and technology system and are mainly engaged in scientific research and technological development; the state key laboratories and the state-level key enterprise laboratories; and the national engineering and technology research centers, as approved by the MOST together with the MOF, the GAC and the SAT, shall be subject to the administrative measures for tax-exempt imports formulated separately for them by the MOST together with the relevant departments.
5. The private non-enterprise technological entities, as approved by the MOST together with the Ministry of Civil Affairs (MCA) or by the departments in charge of science and technology of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the State plan, as well as the Xinjiang Production and Construction Corps together with the civil affairs departments at the corresponding level, shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix 1.
6. The national public service demonstration platforms for small and medium-sized enterprises (technology), as approved by the Ministry of Industry and Information Technology (MITT) together with the MOF, the GAC and the SAT shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix II.
7. The foreign-funded research and development centers as approved by the commerce departments of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the State plan, as well as the Xinjiang Production and Construction Corps together with the finance and state taxation departments at the corresponding level as well as the customs authorities with direct jurisdiction over the places where the foreign-funded research and development centers are located, shall be subject to the administrative measures for tax-exempt imports attached hereto in Appendix III.
8.
......