Policy Background
In order to deepen implement the strategy of rejuvenating the country through science and education, and innovation-driven development strategies, and support scientific and technological innovation, the Ministry of Finance, General Administration of Customs, and the State Administration of Taxation jointly issued import tax policies to support scientific and technological innovation during the "14th Five-Year Plan" period.
01 Introduction to import tax policy for technological innovation
1 During the "14th Five-Year Plan" period
supports scientific and technological innovation
Import tax incentives
Policy summary
From January 1, 2021 to December 31, 2025, scientific research institutions, technology development institutions, schools, and party schools ( Administrative College ) . Libraries that import scientific research, technological development and teaching supplies that cannot be produced domestically or whose performance cannot meet their needs are exempt from tariffs, import value-added tax, and consumption tax.
Publication import units approved by the Propaganda Department of the Central Committee of the Communist Party of China are exempt from import VAT on books and materials imported for scientific research and teaching by scientific research institutes, schools, party schools (administrative schools), and libraries.
2 Main policy basis
● "Notice of the Ministry of Finance, General Administration of Customs, and State Administration of Taxation on Import Tax Policies to Support Scientific and Technological Innovation During the "14th Five-Year Plan" (Finance and Customs [2021] No. 23)
- Policy Basis
● "Ministry of Finance et al. Eleven ministries and commissions Notice on the Management Measures for Import Tax Policies to Support Scientific and Technological Innovation During the "14th Five-Year Plan" (Caishui [2021] No. 24)
- Management Measures
● "Ministry of Finance General Administration of Customs" Notice of the State Administration of Taxation on the tax exemption list (first batch) of imported scientific research, scientific and technological development and teaching supplies during the "14th Five-Year Plan" (Finance and Taxation [2021] No. 44)
- Commodity List
● "Duties Collection and Administration Department's Notice on Implementation Notice on Issues Related to Import Tax Policies to Support Scientific and Technological Innovation During the "14th Five-Year Plan" (Shuiguan Han [2021] No. 68)
- Customs Executive Document
02 The composition and management methods of benefit subjects
1 Which units can
become benefit subjects?
The following institutions approved by the competent authorities can become benefit subjects:
2 How to manage the benefit subject
?
List-based management
Different competent authorities will determine the list of entities qualified for tax exemption according to their responsibilities and then forward it to the General Administration of Customs or the customs directly under the General Administration of Customs.
The first batch of
will be issued in batches and will be implemented from January 1, 2021. The tax exemptions collected within 30 days from the implementation date to the issuance of the list can be applied for refund within 6 months after the issuance of the list. Subsequent batches shall be implemented from the 20th day after the date of issuance. Party schools (administrative colleges) at county level and above will be eligible for duty-free import from January 1, 2021. If the subject of
benefits changes, the leading department will re-examine whether it can continue to enjoy the policy after the change. If
cannot continue to enjoy the benefits after the change, the benefits will cease from the date of change registration; for goods that have been tax-free after the date of change registration, taxes must be paid.
3 What policy changes should
benefit entities pay attention to during the "14th Five-Year Plan" period?
If the subject of the benefits is a non-independent legal entity, its supporting unit shall handle the relevant procedures for tax reduction and review and confirmation.
Libraries and graduate schools of scientific research institutes with independent legal person status, branch campuses of universities and off-site educational institutions with independent legal person status, their tax exemption qualifications are not automatically obtained, and they must actively apply for inclusion in the list before they can qualify for tax exemption.
4 What are the relevant regulations for the approval of tax exemption qualifications for provincial and prefecture-level scientific research units
?
01 Scientific research institutes
Provincial and prefecture-level scientific research institutes are organized by provincial and district municipal governments or departments, directly affiliated institutions and other relevant units, and are established with the approval of the provincial and municipal institutional establishment departments to engage in basic cutting-edge research and public welfare. It is a public institution for sexual research and applied technology research and development.
The following materials need to be submitted:
1. Copies of the approval documents of the provincial and municipal establishment departments;
2. Copies of the " Public Institution Legal Person Certificate " (copy);
3. Responsibilities, organizations, charters and other materials of scientific research institutes;
4. A letter of review and approval issued by the organizing department (unit). The
qualification application process is as follows
02 Transformed scientific research institutes
Provincial transformed scientific research institutes refer to institutions affiliated to provincial government departments (units) that have been transformed into enterprises or have entered enterprises and are mainly engaged in scientific research and technological development.
needs to submit the following materials:
1. A copy of the conversion document issued by the provincial government or the establishment department;
2. A copy of the "Enterprise Legal Person Registration Certificate" (copy). The
qualification application process is as shown below
03 Science and technology private non-enterprise social R&D institutions
Science and technology private non-enterprise social R&D institutions should meet the following conditions at the same time:
1. Social R&D institutions that comply with the regulations of the Ministry of Science and Technology and provincial science and technology authorities (new R&D institutions) ) Basic conditions;
2. In accordance with the " Interim Regulations on the Registration and Management of Private Non-Enterprise Units" " According to the requirements of the Interim Measures for the Registration of Private Non-Enterprise Units , private non-enterprise units with independent legal person status are registered with the provincial civil affairs department;
3. The total assets are more than 3 million yuan (inclusive);
4. Engage in scientific research There are more than 20 working professional and technical personnel (referring to professional and technical personnel with a college degree or above or intermediate technical titles or above), and the proportion of all working personnel is not less than 60%.
needs to submit the following materials:
1. Application form for tax exemption qualification for imported scientific research, technological development and teaching supplies for private non-enterprise units in the science and technology category;
2. Copy of registration certificate (copy) of private non-enterprise units (legal persons);
3. Financial audit report issued by a qualified accounting firm;
4. Personnel list of private non-enterprise units in the science and technology sector. Full-time personnel need to provide social security payment status or labor contract and other materials;
5. Previous annual work report and other materials . The
qualification application process is as follows
04 Social R&D institutions of a public institution nature
Social R&D institutions of a public institution nature should meet the conditions for social R&D institutions of a public institution nature (new R&D institutions) stipulated by the Ministry of Science and Technology and the Provincial Department of Science and Technology.
needs to submit the following materials:
1. Tax-free qualification review form for imported scientific research, technological development and teaching supplies for social R&D institutions of the nature of public institutions;
2. Copy of the "Public Institution Legal Person Registration Certificate" (copy);
3. Work of the previous year Reports and other materials.
The qualification application process is as shown below.
Qingdao City, as a city under separate state planning, is led by the Municipal Science and Technology Bureau to identify the qualifications of tax exemption subjects for scientific research institutions in Qingdao jurisdiction.
03 Other relevant provisions of tax reduction and exemption policies for science and technology innovation
1 Tax reduction and exemption commodity management
Duty-free imported commodity management regulations
Within the customs supervision year period (3 years or 6 years), tax-free imported goods shall not be transferred without customs review and consent. Transfer, mortgage, transfer to other uses or carry out other disposals.
Penalty for violating regulations
Applicants for tax reductions and exemptions should use duty-free imported goods in accordance with regulations. If, in violation of regulations, the duty-free imported goods are transferred, used for other purposes, or otherwise disposed of without authorization, and are held criminally responsible in accordance with the law, the remainder of the tax preferential policies will be Stop enjoying the policy within the validity period.
2 Problems with sharing of duty-free imported goods
Sharing of duty-free imported goods must meet the following conditions:
① Duty-free imported goods are within the customs supervision period;
② It must be reviewed and approved by the competent customs and relevant procedures must be completed;
③ Use duty-free imported goods for scientific research, technological development and teaching in other units;
④ Duty-free imported goods are generally not allowed to be moved out of the unit; if they really need to be moved out for a short period or temporarily, they can be moved out with the consent of the competent customs; duty-free imports moved out of the unit Goods need to be shipped back promptly.
Important Tips
Please note the difference between sharing of duty-free imported goods and changing the place of use of duty-free imported goods.
3 Affiliated hospitals and affiliated hospitals
Related issues
With the approval of the competent customs, scientific research institutions and colleges and universities can use duty-free imported medical testing and analytical instruments for the purpose of scientific research and teaching for the clinical activities of their affiliated and affiliated hospitals, among which most of them Medium-sized medical testing and analysis instruments were adjusted from one set of each type in each hospital every five years during the "Thirteenth Five-Year Plan" period to one set of each type every three years during the "14th Five-Year Plan" period.
Large and medium-sized instruments are certified as
imported goods with a value of 2 million yuan/unit (set) and above.
The above content is for reference only. Please indicate the source of "12360 Customs Hotline" when reprinting. Some pictures of
are from the Internet.
contributor: Qingdao Customs
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