Catalogue and List of China's adjustment of import tax equipment for major technical equipment

Xinhua Beijing, April 26, according to the Ministry of Finance website News, in accordance with the Ministry of National Development and Reform of the Ministry of Industry and Information Technology Department of the State Administration of State administration of taxation on the adjustment of major technical equipment import tax Policy notice (the financial tariff [2009]55) provisions, the "major technical equipment import tax policy Hereinafter referred to as the "interim provisions" of the attached catalogue of equipment and commodity list to be adjusted. The full text is as follows: On the adjustment of the import tax policy of major technical equipment regulations on the list of the notice of the Treasury tariff [2010]17 Province, autonomous regions, municipalities, listed cities, financial Department (Bureau), state Tax bureau, Xinjiang Corps and the Department of Finance, the General administration of Guangdong Branch, the customs, , the Financial Ombudsman Office of the central government and the separately listed cities: according to the Ministry of Finance National Development and Reform commission Ministry of Industry and Information Technology Department of General Administration of national taxation of the State administration of energy to adjust the import tax policy of major technical equipment (Treasury tariff [2009]55) provisions, according to domestic related industry development In the broad hearing of the competent authorities, based on the opinions of the industry associations and enterprises, after the research decision, the "Provisional regulations on import tax policy of major technical equipment" (hereinafter referred to as "interim provisions") are adjusted, and the catalogue of equipment and commodity list are hereby notified as follows: first, the national supporting development of major technical equipment and product catalogue 2010) (see annex 1) and the list of key components and raw materials for import of major equipment and products (revised 2010) (see annex 2), as from April 25, 2010,　　In order to produce the equipment or products listed in annex 1 to the present notice, the domestic enterprises complying with the stipulated conditions are obliged to import the goods listed in Annex 2 of this Notice and shall be exempt from customs duties and import value-added tax. II. import of major technical equipment and products not exempt from tax exemption (2010 revision) (see annex 3) implemented since April 25, 2010, for the items listed in article III of the newly approved interim provisions and the import of enterprises listed in annex 3 of the present notice, the equipment and the technology and accessory parts and spare parts　　, import taxes are levied. Prior to April 25, 2010 (excluding April 25), the above-mentioned items and the equipment listed in annex 3 to this circular shall continue to be carried out in accordance with Annex 3 of the interim provisions before October 25, 2010; from October 25, 2010 (including October 25)　　Import tax shall be levied on the equipment in annex 3 to the above-mentioned projects and enterprises ' import of this notice.　　Iii. since April 25, 2010, the repeal of annexes 1, 2 and 3 of the interim provisions and the import of key components and raw materials within the duty-free import quota by an enterprise which has been exempted from duty, and the declaration of imports before April 25, 2010 (excluding April 25), may still be carried out in accordance with Annex 2 of the interim provisions. Iv. new applications to enjoy urban rail transit vehicles and electromechanical equipment, high-speed EMU, high-power locomotives, large railway maintenance machinery, large-scale environmental protection and resources comprehensive utilization equipment, large-scale construction machinery field import tax preferential policy enterprises, should be submitted from April 25, 2010 to May 25 application documents, the specific application procedures and requirements should be in accordance with the relevant provisions of the interim provisions of the implementation.　　From April 25, 2010 onwards, the new application enterprises by the processing department issued by the supporting documents, can apply to the Customs tax guarantee first to handle the relevant parts and raw material release procedures. The provincial Department of Industry and Informatization shall, in conjunction with the local customs of the Enterprise and the Office of the Financial Ombudsman of the Ministry of Finance, conduct an initial examination of the application materials of local enterprises in these fields, and submit the application documents and the preliminary examination comments to the Ministry of Industry and Information technology before June 10, 2010, and CC　　State administration of taxation.　　Five, since July 1, 2009, Urban rail Transit undertakes autonomous relying on the project owner to import urban rail transit vehicles and mechanical and electrical equipment required key components, raw materials (see annex 2), import duties and import value-added tax exemption. Vi. Urban rail transit and nuclear power undertake autonomous reliance on project owners to apply for preferential import tax policies for major technical equipment, they can submit application documents to the National Development and Reform Commission and the National Energy Bureau after the project has been finalized.　　If the project owner in the above field applies for the preferential tax policy in 2010, the application document should be submitted before May 25, 2010. Seven, according to the domestic related industry development situation, "the country supports the development the important technical equipment and the product catalogue (2010 revision)" To the Wind turbine (group) and its supporting parts, the numerical control equipment and its functional components and so on application condition has carried on the adjustment.　　In the second half of 2009, enterprises in the above areas which have been identified as eligible, such as the requirements for technical specifications or sales performance requirements of the equipment for the enterprise to enjoy policy, are deemed to be eligible for exemption before April 25, 2010. The new application enterprise and the original recognized qualification Enterprise (which enjoys the policy equipment related to the technical specification requirement or the sales performance requirement in annex 1 of this notice which relates to the adjustment) applies for the preferential import tax policy of the major technical equipment from April 25, 2010 to December 31, Application documents shall be submitted from April 25, 2010 to May 25 in accordance with the relevant application procedures and requirements of the interim provisions.　　The provincial Ministry of Industry and Information management shall complete the first instance work in conjunction with the relevant departments in the second paragraph of article fourth. Eight, this notice on the major technical equipment enterprises preferential policy report on the format and requirements were revised (see annex 4), since April 25, 2010, the provisional provisions of annex 5 repealed. In the second half of 2009, all enterprises that have enjoyed preferential import tax policies for major technical equipment shall submit a report on the implementation of preferential policies, including January 1, 2010 to April 25 or 2010, in accordance with the interim provisions and the relevant requirements of Annex 4 of this circular.Annual import demand. State Administration of taxation, Ministry of Finance, April 13, 2010