Finance And The General Administration Of Customs, The State Administration Of Taxation On The Revision Of The Provisional Regulations On Technology Products Are Exempt From Import Tax Exemption From The Import Duties And The Scientific Research And Te...

Original Language Title: 财政部、海关总署、国家税务总局关于修改《科技开发用品免征进口税收暂行规定》和《科学研究和教学用品免征进口税收规定》的决定

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201203/20120300361999.shtml

Finance and the General Administration of customs, the State administration of taxation on the revision of the provisional regulations on technology products are exempt from import tax exemption from the import duties and the scientific research and teaching supplies regulation decision

    (June 14, 2011 finance and the General Administration of customs, the State administration of taxation promulgated as of January 1, 2011, 63rd), approved by the State Council, Ministry of finance, the General Administration of customs, the State administration of taxation decided on the development of science and technology products are exempt from import tax regulations and scientific research and teaching supplies are exempt from import tax regulations of provisions be amended.

    First, the provisional regulations on the development of science and technology products are exempt from import tax as follows:

    (A) in the article "before December 31, 2010," amended to "before December 31, 2015."

    (B) the attachment of the duty-free import of technology development the second item in the list is revised as follows: "(b) for scientific research and technology development to provide necessary conditions for scientific research and laboratory equipment (except for pilot and production equipment)".

    Second, the research and teaching products are exempt from import tax provisions read as follows:

    Attachment of the duty-free import of scientific research and teaching supplies the second item in the list is revised as follows: "(b) provide necessary conditions for scientific research and teaching of research equipment (except for pilot and production equipment)".

    This decision shall enter into force on January 1, 2011. The technology develop interim provisions on exemption from the import duties and the science teaching supplies and provisions on exemption from the import duties on the basis of this decision be revised and republished.