Technology Development Products Are Exempt From Import Tax Provisional Rules Of 2011 (Revised)

Original Language Title: 科技开发用品免征进口税收暂行规定(2011年修正本)

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201203/20120300362008.shtml

Technology development products are exempt from import tax provisional rules of 2011 (revised) (January 31, 2007 Treasury, and customs, and national tax General makes 44th, announced according to June 14, 2011 Treasury, and customs, and national tax General makes 63rd, announced since January 1, 2011 up purposes of Treasury, and customs, and national tax General on modified straddling technology development supplies exemption imports tax provisional provides and straddling scientific research and teaching supplies exemption imports tax provides of decided Amendment) first article to encourages scientific research and technology development,

    Promote the progress of science and technology, standardized technology development and supplies of duty-free imports, according to the State Council on approving tax preferential policy decisions on the import of articles used for scientific research and teaching, these provisions are formulated.

Article the following scientific research and technology development agency, by December 31, 2015, in reasonable quantities within the importing country cannot produce or performance does not meet the needs of scientific and technological development shall be exempted from import tariffs and import value-added tax, consumption tax:

(A) the Ministry of science and technology, in conjunction with the Ministry of finance, the customs administration and approved by the State administration of taxation, science and technology in the reform of transformed into enterprises and enter the main agencies engaged in scientific research and technological development;

(B) the national development and Reform Commission, jointly with the Ministry of finance, the General Administration of customs and approved by the State administration of taxation, the National Engineering Research Center;

(C) the national development and Reform Commission, jointly with the Ministry of finance, the General Administration of customs, approved by the State administration of taxation and the Ministry of science and technology enterprise technology center;

(D) the Ministry of science and technology, in conjunction with the Ministry of finance, the customs administration and approved by the State administration of taxation, state key laboratories and national engineering technology research center;

    (E) approved by the Ministry of finance in conjunction with the relevant departments of the State Council of scientific research and technological development institutions.

Article III duty free import of specific area of science and technology development, in accordance with the annexed technology development implementation of the list of items free of duty.

    Ministry of finance, jointly with relevant departments according to the development of science and technology needs and the development of domestic production, and in due course the duty-free import of scientific and technological development of the adjustment of the list of items.

    In accordance with the provisions of article fourth duty-free import of science and technology development should be directly used in the scientific research and technological development, are not allowed to transfer, diversion or other disposal.

    Fifth unit approved by the customs, duty-free imports of technology development products can be used for other units of scientific research and technological development activities.

    Sixth article in violation of regulations, duty-free imports of technology products without authorization, diversion or other disposal, in accordance with the relevant provisions, the authorities concerned may not enjoy the preferential tax policies in the 1-year agents shall be held criminally liable, and in 3 years shall not enjoy the preferential tax policies.

    Seventh article customs according to the provisions of the customs specific measures for its implementation.

    

    Eighth article of the regulations come into force on February 1, 2007.

Report: duty-free import of technology development supplies list

(A) research and development, scientific analysis for testing, measurement, inspection, measurement, observation, signal equipment, instruments and accessories;

(B) for scientific research and technology development to provide necessary conditions for scientific research and laboratory equipment (except for pilot and production equipment);

(C) computer workstations, medium, mainframe computers;

(D) in the supervision period for maintenance in accordance with the provisions of the customs duty-free importation of equipment, instruments and equipment or for the improvement, expansion of the apparatus, instruments and equipment, the functions of the import of special parts and accessories;

(V) a variety of carrier forms of books, newspapers, speeches, computer software;

(F) samples, models;

(G) the material used in the experiment;

(H) the laboratory animals;

(IX) research and development, scientific experiments and teaching of medical testing, analytical instrument and its annexes (limited to medical scientific research and technological development);

(J) the varieties of plants and seeds (limited to agricultural and forestry scientific research and technological development);

(11) the professional-grade musical instruments and audio (limited to scientific research and technological development institutions of art);

(12) the special needs of sports equipment (limited to sports scientific research and technological development); (13) research and development of non-gasoline, diesel-powered vehicles (limited to automobile research and development institutions).