Notice on adjusting relevant catalogue and regulations of import tax policy for major technical equipment (CGS [2015] No.51)

According to the development of domestic equipment manufacturing industry and its supporting industries in recent years, and on the basis of widely listening to the opinions of industrial competent departments, industry associations and enterprise representatives, 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 The state energy administration has decided to revise the relevant catalogue and provisions of import tax policy for major technical equipment. The notice is as follows:

1、 The catalogue of major technical equipment and products supported by the state (revised in 2015) (see Annex 1) and the catalogue of import key components and raw materials of major technical equipment and products (revised in 2015) (see Annex 2) shall be implemented as of January 1, 2016, Domestic enterprises that meet the prescribed conditions need to import the commodities listed in Annex 2 for the purpose of producing the equipment or products listed in Annex 1 of this circular, and shall be exempted from tariff and import value-added tax. If the implementation period is listed in Annex 1 and 2, the implementation period of tax exemption for relevant equipment, products, spare parts and raw materials shall end on December 31 of that year.

According to the domestic industrial development, since January 1, 2016, the tax-free policy for axial-flow hydropower units and other equipment will be cancelled, and the tax-free import quota allocated in advance by enterprises manufacturing relevant equipment and products in 2016 will be cancelled accordingly.

2、 The catalogue of imported non duty free major technical equipment and products (revised in 2015) (see Annex 3) shall be implemented as of January 1, 2016. For the following items and enterprises approved after January 1, 2016 (including January 1), which enjoy preferential import tax policies in accordance with or by reference to the relevant provisions of the notice of the State Council on adjusting the tax policies for imported equipment (GF [1997] No. 37), import the equipment for their own use listed in Annex 3, and the technology, accessories and spare parts imported with the above equipment in accordance with the contract, All import taxes shall be levied according to regulations

（1） Domestic investment projects and foreign investment projects encouraged by the state;

（2） Loans from foreign governments and international financial organizations;

（3） Processing trade enterprises with imported equipment provided by foreign investors without price fixing;

（4） Foreign investment projects in advantageous industries in the central and western regions;

（5） According to the notice of the General Administration of Customs on the import tax policy for further encouraging foreign investment (no.791 [1999] of the State Administration of Customs), foreign-invested enterprises and research centers set up by foreign investment carry out technological transformation projects with their own funds.

In order to ensure the smooth implementation of the above-mentioned projects approved before the adjustment of the catalogue of imported major technical equipment and products not subject to tax exemption (revised in 2015), the above-mentioned projects and enterprises approved before December 31, 2015 (including December 31) and imported equipment before June 30, 2016 (including June 30), Continue to follow Annex 4 of 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, the State Administration of Taxation, and the State Energy Administration on adjusting the import tax policy for major technical equipment (CGS [2014] No. 2) and the notice 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 import commodities not exempted from tax for domestic investment projects Notice No. 83 of 2012.

As of July 1, 2016, import taxes will be levied on the equipment listed in the catalogue of imported non duty free major technical equipment and products (revised in 2015) imported by the above projects and enterprises. In order to ensure the unity of policy implementation, it is necessary to review the tax-free import of relevant projects and enterprises in accordance with the catalogue of imported major technical equipment and products that are not tax-free (revised in 2015) and the catalogue of imported goods that are not tax-free for domestic investment projects (adjusted in 2012), The commodity names listed in the catalogue of major technical equipment and products not exempted from tax (revised in 2015) are the same as those listed in the catalogue of import commodities not exempted from tax for domestic investment projects (adjusted in 2012), or only listed in the catalogue of major technical equipment and products not exempted from tax (revised in 2015), The commodities and technical specifications listed in the catalogue of imported non duty free major technical equipment and products (revised in 2015) shall prevail.

3、 Article 6, 7, 8 and 9 in Annex 1 "Regulations on import tax policies for major technical equipment" of 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, the State Administration of Taxation and the State Energy Administration on adjusting import tax policies for major technical equipment (CGS [2014] No. 2) are amended as follows:

"Article 6 the work of recognizing the tax exemption qualification of enterprises newly applying for preferential import tax policies shall be organized once a year. The manufacturing enterprises applying for the new policy shall submit the application documents (see Annex 1 for requirements) from November 1 to November 30 of each year, and submit the import demand of applying for the preferential policy of import tax in the next year. Among them, the local manufacturing enterprises shall submit the application documents to the Ministry of industry and information technology by the provincial competent department of industry and information technology of the place where the enterprises are located, and the application documents shall be collected by the provincial competent department of industry and information technology before December 5 of each year; Central enterprises directly submit application documents to the Ministry of industry and information technology. The owner who undertakes the project of relying on the independence of major technical equipment of urban rail transit shall submit the application documents to the national development and Reform Commission from November 1 to November 30 every year, and submit the import demand of applying for the preferential import tax policy in the current year. The owner undertaking the project of nuclear power major technical equipment independence shall submit the application documents to the National Energy Administration from November 1 to November 30 every year, and submit the import demand for the next year's application to enjoy the policy. If it is overdue, it will not be accepted. ".

"Article 7 the Ministry of industry and information technology, the national development and Reform Commission and the state energy administration shall, after receiving the application documents from the enterprises, examine whether the application documents are standard and complete and whether the materials are valid. If the application documents submitted by the enterprise meet the requirements, the relevant departments shall accept them. If the application documents submitted by the enterprise do not meet the requirements, the relevant departments shall timely inform the enterprise of the materials to be supplemented and corrected, and the enterprise shall submit the materials within 5 working days. If the enterprise fails to submit the application documents or supplementary materials in accordance with the provisions, the relevant departments will not accept it. ".

"Article 8 after accepting the application documents of manufacturing enterprises, the Ministry of industry and information technology shall, together with the Ministry of finance, the General Administration of customs and the State Administration of Taxation (the qualification of energy equipment manufacturing enterprises shall also be recognized together with the State Energy Administration), organize relevant industry experts to identify the enterprise's qualification according to the relevant requirements of these Provisions, and summarize the enterprise's import demand. The national development and Reform Commission and the national energy administration shall, together with the Ministry of finance, the General Administration of customs and the State Administration of Taxation, organize relevant industry experts to respectively identify the tax exemption qualification of the owners of major technical equipment independent projects in the fields of urban rail transit and nuclear power, and determine the import demand of the project owners. The Ministry of industry and information technology, the national development and Reform Commission, and the national energy administration shall submit to the Ministry of finance the results of the enterprise's tax exemption qualification and the verification of relevant factors before December 31 of each year, and the enterprise will not be accepted within the time limit. ".