On the implementation of the State Council's opinions on accelerating the revitalization of the equipment manufacturing industry

Ministry of Finance, National Development and Reform Commission, General Administration of Customs, State Administration of Taxation

On the implementation of the State Council's opinions on accelerating the revitalization of the equipment manufacturing industry

Notice of import tax policy

Fiscal Tariff [2007] No. 11

In order to improve the core competitiveness and independent innovation capability of Chinese enterprises, promote the development of the equipment manufacturing industry, and implement the spirit of the State Council's preferential taxation policy on accelerating the revitalization of the equipment manufacturing industry, the relevant issues are hereby notified as follows:

1. In the key areas identified by the State Council for promoting the sustainable development of the national economy, and for the major technical equipment that has a positive effect on structural adjustment, industrial upgrading, and corporate innovation (see Attachment 1), the Ministry of Finance shall coordinate with the National Development and Reform Commission The General Administration of Customs and the General Administration of Taxation have formulated special import taxation policies to impose first-hand withdrawal on import duties and value-added tax on imports of certain key parts and components imported by domestic companies for the development and manufacture of such equipment and raw materials that cannot be produced domestically. Tax refunds are generally treated as national investments and converted into state capital funds, which are mainly used for the development and production of new products for enterprises and the building of independent innovation capabilities.

2. The Ministry of Finance, together with the National Development and Reform Commission, the General Administration of Customs, the General Administration of Taxation, and other relevant industry associations, shall understand in detail the development of domestic and overseas production of various types of major technical equipment, the status of supply and demand, and the domestic production levels of key components and raw materials. The specific contents of the specific import tax policies for each major area of ​​major equipment, including the specific specifications and requirements for the major equipment for enjoying the policies, the key components and parts that are really needed for the manufacture of the equipment, and the scope of domestic raw materials that cannot be produced , and the financial treatment of tax refunds. The special import tax policies in the above areas are announced and implemented by the Ministry of Finance after consulting relevant departments.

3. After the special import tax policies are announced, relevant key technical equipment manufacturers may require key spare parts and raw materials within the import policy, and may apply to the Ministry of Finance through the local people's government of the place where the enterprise is located or the financial department of the same level to enjoy the preferential taxation of imports. The application of the policy; the central enterprise directly submits an application to the Ministry of Finance (see Appendix 2 for the contents of the enterprise application documents).

4. After receiving the tax refund application documents, the Ministry of Finance reviews the materials provided by the company and, at the same time, requests the relevant departments such as the National Development and Reform Commission to submit an opinion on whether the technical equipment specifications for the application for enterprise development and manufacturing meet the policy requirements. The Ministry of Finance shall, within 40 working days of receiving the application documents, respond to the application of the enterprise to meet the policy's tax refund conditions.

After reviewing, for companies eligible for tax refund, the Ministry of Finance issues a confirmation letter for tax rebate for major equipment manufacturing enterprises, and makes provisions on the time limit for the transfer of tax refunds to state capital funds.

5. The relevant major technical equipment manufacturing enterprises shall declare their goods separately when importing the goods listed in the tax rebate commodity list for special policies. Those enterprises that have obtained taxation confirmation letters from major equipment manufacturing companies issued by the Ministry of Finance are required to apply for tax refunds at their local customs offices on the basis of the tax rebate confirmation. The specific tax refund procedures are based on the relevant provisions of the Ministry of Finance, the State Economic and Trade Commission, the General Administration of Taxation, and the General Administration of Customs. The notification of tax rebate for imported goods [[94] fiscal pre-word No. 42] shall be implemented.

6. After receiving the tax refund, the company shall, within the prescribed time limit, transfer the tax refund to the state capital funds in the following circumstances:

(1) The wholly state-owned enterprises directly increase their registered capital;

(2) Other enterprises are converted into state capital funds in the following manner: a company-owned enterprise that includes state-owned shareholders, and shares formed by state-owned shareholders that hold new state capital funds (if there are multiple state-owned shareholders, the proportion of shares held by countries Shareholders are determined by consultation;) Enterprises without state-owned shareholders, State-owned assets operating companies authorized by the people's governments at all levels hold shares formed by state capital funds.

(III) The listed company shall be in accordance with the provisions of the Securities Regulatory Commission regarding the issuance of new shares for private placement.

7. The Office of the Finance Ombudsman in each locality of the Ministry of Finance shall be responsible for supervising and inspecting the implementation of the transfer of tax rebates from enterprises to the state capital. After completing the transfer of state capital funds, the company sends a copy of the relevant accounting vouchers to the local financial ombudsman's office of the Ministry of Finance and the Ministry of Finance for the record, and goes through the registration of the state-owned assets of the enterprise. If the company fails to convert the tax refund to state capital on schedule, the tax refund shall be returned to the State Treasury in a timely manner. Enterprises that violate the above regulations will be dealt with in accordance with the Regulations on Punishments for Fiscal Punishments (State Council Decree No. 427) and other regulations.

Tax refunds that are fraudulently obtained by enterprises for the purpose of forgery, alteration, bribery or other illegal means shall be recovered, and shall be dealt with in accordance with the provisions of the "Customs Law of the People's Republic of China" and other relevant laws and regulations. Constitute a crime, be held criminally responsible.

8. At the end of each year after the implementation of the preferential tax rebate policy, the Ministry of Finance, together with the Development and Reform Commission, the General Administration of Customs, the State Administration of Taxation, and other departments, will timely adjust the list of tax rebates for each special policy in the next year in accordance with the application of enterprises and the effect of the implementation of policies.

9. The major technical equipment that has implemented the policy of first importing and exporting imported parts and raw materials shall be jointly reviewed and confirmed by the Ministry of Finance in conjunction with the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation to stop the implementation of import tax exemption for complete machines and complete sets of equipment. For some of the whole machines and equipment, according to the supply and demand of the upstream and downstream industries, the Ministry of Finance shall, in conjunction with the Development and Reform Commission and other relevant departments, conduct a rigorous review and adopt transitional measures to reduce the preferential margin or narrow the scope of tax exemption, and continue to impose import taxes within a certain period of time. Juehui, after the transition period ended, completely stopped the implementation of the machine's import tax exemption policy.

January 14, January

attachment1:

Key areas identified by the State Council as 16 major technological equipment

I. Large-scale clean and high-efficiency power generation equipment: Million-kilowatt nuclear power unit, ultra-supercritical thermal power unit, gas-steam combined cycle unit, integrated gasification gas-steam combined cycle unit, large-scale circulating fluidized bed boiler, large-scale hydropower unit, and pumped storage It is capable of generating new energy equipment such as hydropower generating units, large-scale air-cooled power station units and high-power wind power generators.

Second, UHV power transmission and transformation equipment: 1000 kV UHV AC and ± 800 kV DC power transmission complete sets of equipment, 500 kV AC and DC and 750 kV AC power transmission and transformation of key equipment.

Third, large-scale petrochemical equipment: million tons of large-scale complete sets of equipment and paraxylene (PX), terephthalic acid (PTA), polyester complete sets of equipment.

Fourth, large-scale coal chemical equipment.

Fifth, large-scale sheet hot and cold continuous rolling complete sets of equipment and coating processing complete sets of equipment.

Sixth, large-scale coal underground mining, lifting and washing equipment and large-scale open-pit mining equipment.

VII. Large-scale ships and marine engineering equipment: large-scale high-tech and high added value such as large-scale offshore petroleum engineering equipment, 300,000 tons of ore and crude oil tanker, FPSO, 10000 or more container ships, and LNG carrier. Ships and high-power diesel engines and other ancillary equipment.

8. Rail transportation equipment: High-speed trains and new-type subway vehicles over 200 kilometers.

Nine, large-scale environmental protection and comprehensive utilization of resources equipment: atmospheric treatment equipment, urban and industrial wastewater treatment equipment, solid waste treatment equipment and other large-scale environmental protection equipment, as well as sea water desalination, end-of-life vehicle processing and other comprehensive utilization of resources.

Tenth, large-scale construction machinery: large-section rock tunnelling machines.

XI. Major engineering automation control systems and key precision testing instruments.

12. Large-scale, precision, high-speed numerical control equipment and numerical control systems and functional components.

XIII. New textile machinery: Polyester staple fiber complete sets of equipment with a daily output of over 200 tons, high-speed viscose filament continuous spinning machines, high-efficiency modernized cotton spinning equipment, electromechanical integrated rapier looms, and air jet looms.

XIV. New-type, high-horsepower agricultural equipment: high-horse power tractors, semi-feed rice combine harvesters, corn combine harvesters, and cotton pickers.

15. Key equipment for integrated circuits, new flat panel display device production equipment, electronic component production equipment, machine-mounted equipment for lead-free processes, digital medical imaging equipment, bioengineering and medical production-specific equipment.

XVI. Civil aircraft and engines, airborne equipment.

Attachment 2:

Enterprise tax refund application documents

I. The nature of the company, ownership structure, registered capital, and business scope;

Second, the financial status of the company;

3. The progress and production plan for the development and manufacture of major technical equipment by enterprises, including the product names, specifications and models of major technical equipment that applies for enjoying the tax rebate policy;

4. The type, quantity, import time, import amount of key spare parts and raw materials to be imported in line with the scope of the tax rebate policy, estimated import tax amount, etc.;

5. Specific plans approved by the enterprise authority such as the State-owned sole-funded enterprise general manager office meeting and the company-owned enterprise shareholders’ meeting, including the transfer of tax refunds to the state capital, including the determination of the equity holders, the price of the shares to be folded, and the equity transfer Implementation time agreement and other contents, in which the listed company must issue a letter of commitment from the board of directors to submit the above proposal to the general meeting for deliberation. If there are no state-owned shareholders, they must submit the intention-to-participation agreement signed between the company and the state-owned asset management companies authorized by the people's governments at various levels.

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