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The notice stipulates that starting from July 15, 2010, enterprises, universities and research institutes that undertake major projects (subjects) of China Minkou Science and Technology for the National Medium and Long-Term Scientific and Technological Development Plan Outline (2006-2020) The key equipment (including software tools and technologies), parts and components, and raw materials that domestic institutions cannot use for capital import projects (subjects) that are used by central government financial institutions, local government funds, unit self-raised funds, and other channels need to be exempted. Import tariffs and import value-added tax. Minkou Science and Technology major projects include core electronic devices, high-end general-purpose chips and basic software products, VLSI manufacturing equipment and complete sets of processes, a new generation of broadband wireless mobile communication networks, high-end CNC machine tools and basic manufacturing equipment, large-scale oil and gas fields and coalbed methane Development, large-scale advanced pressurized water reactors and high-temperature gas-cooled reactor nuclear power plants, water pollution control and treatment, cultivation of new varieties of genetically modified organisms, creation of major new drugs, prevention of major infectious diseases such as AIDS and viral hepatitis.
The notice pointed out that the Ministry of Finance will work with relevant departments to undertake the requirements for imported materials in accordance with major science and technology major projects, combine domestic and international production conditions and supply and demand conditions, research and formulate lists of major special scientific and technological tax-exempt imported materials, organize and implement annual implementation plans for policies, and regularly evaluate policies. The effectiveness of the implementation, and timely adjustment and improvement of the policy.
The Ministry of Finance stated that the introduction of major import taxation policies for science and technology will further give full play to the main role of enterprises in research and development and investment, more effectively use market mechanisms to allocate scientific and technological resources, promote the development of China's high-tech industries, and promote the upgrading of traditional industries. National competitiveness.
China publishes import taxation policy for major science and technology projects
The Ministry of Finance of China announced on August 3 that the Ministry of Finance, together with the Ministry of Science and Technology, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation, jointly issued the “Notice on Major Import and Export Tax Policies for Science and Technology†to support major national strategic products, The research and development of key common technologies and major projects will create an environment that encourages independent innovation.