Chen Jie
In order to promote the high-quality development of science popularization in the new era, on March 10, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "14th Five-Year Plan Period" "List of Duty-Free Imported Science Supplies (First Batch)" (hereinafter referred to as the "List"), relevant import units can handle the tax reduction and exemption procedures for imported science supplies on the list in accordance with relevant customs regulations.
In May 2021, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued the "Notice on Import Tax Policies to Support the Development of Science Popularization During the "14th Five-Year Plan" (Caishui [2021] No. 26). In order to ensure the smooth implementation of the policy At the same time, the Ministry of Finance, the Central Propaganda Department, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the State Administration of Radio, Film and Television issued the "Notice on the Management of Import Tax Policies to Support the Development of Science Popularization During the "14th Five-Year Plan" (Finance Tariff [2021] No. 27). The above two documents clarify the verification of import units that enjoy preferential tax policies and the procedures for tax reduction and exemption.
During the "14th Five-Year Plan" period, the tax policy on import of science popularization has made many breakthroughs: First, the tax-free scope of imported science popularization film and television works has been expanded. The scope of tax-free recognition of imported popular science film and television works has been expanded from "copies, work tapes" to "copies, work tapes, hard drives" ; second, a new category of tax-free science supplies has been added. The tax-free categories are extended to science popularization equipment, science popularization exhibits, science popularization special software and other science popularization supplies that cannot be produced domestically or whose performance cannot meet demand. The "List" issued by
this time further clarifies the scope of science popularization equipment, science popularization equipment, science popularization exhibits, science popularization special software and other science popularization supplies that cannot be produced domestically or whose performance cannot meet the demand: including screens and laser digitizers used for screen playback in special effects venues. projector, Science popularization instruments and equipment including digital playback systems and sound systems, optical planetariums and high-speed cameras; science popularization exhibits including books, newspapers, magazines, periodicals, maps, fossils, specimens, and models; including software specifically used for science popularization work and software licenses, including special software for science popularization.
The "List" will be implemented on January 1, 2021, and tax exemptions collected within 30 days after the date of issuance of the first batch of lists will be refunded; subsequent batches of lists and lists will be implemented on the 20th day after the date of issuance. .
Tax exemptions already levied will be refunded upon application by the importing unit. Among them, those who have been taxed on imports and have not yet declared the value-added tax input tax deduction, should obtain in advance the "Import tax policy to support the development of science popularization during the "14th Five-Year Plan"" issued by the competent tax authorities. "Table of Undeducted Taxes", apply to the customs for the refund of import duties and import VAT; if the VAT input tax deduction has been declared, only apply to the customs for the refund of the levied import duties.
The "List" and the issued "Notices" and "Measures" jointly form a systematic preferential tax policy for science popularization during the "14th Five-Year Plan" period, which will further promote the accelerated implementation of this "welfare" policy and is conducive to promoting the science popularization industry in the new era To develop better and better meet the material and cultural needs of the people.
Editor: Zhang Shuang
Review: Yue Liang
