China's major technology and equipment to benefit from the import tax directly free
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Ministry of Finance, Development and Reform Commission, Ministry of Industry and Information Technology, General Administration of Customs, State Administration of Taxation, the State Energy Bureau and other six ministries jointly issued "on the adjustment of major technology and equipment import tax policy notice."
Before the policy adjustment, the state of the major technical equipment required for the import of key components of the implementation of the first levy back to the policy, the tax rebate transferred to the state capital, into the enterprise for the development of new products and independent innovation capacity-building.
After the policy adjustment: Since July 1, 2009, the domestic enterprises for the production of state support the development of major technical equipment and products and the necessary import of key parts and raw materials, exempt from import duties and import VAT. At the same time, cancel the corresponding machine and complete sets of equipment import duty-free policy.
The Ministry of Industry and Information Technology is mainly responsible for the draft of the proposed tax-free catalog, as well as tax-free enterprise qualification and approved import requirements and other aspects of work. Ministry of Industry and Equipment Industry Secretary of the Department of major technical equipment Yang Shunchang September 8 interview with this newspaper, the authority of the policy interpretation.
Focus on the ability of enterprise innovation
"Notice" requirements, the domestic enterprises for the production of state support the development of major technical equipment and products and the necessary import of key parts and raw materials, exempt from import duties and import VAT. The domestic equipment can not fully meet the demand, still need to import, as a transitional measure, after a rigorous review to gradually reduce the margin of preference, narrow the scope of tax-free, within a certain period of time to continue to give preferential policies for imports.
Enterprises to apply for the July 1, 2009 to December 31, 2009 imports of major technical equipment and key products and raw materials related to import duty-free policy, the latest should be submitted by October 1, 2009 before the application documents.
Yang Shunchang told reporters that the adjustment of import tax policy is "equipment manufacturing industry restructuring and revitalization plan" one of the supporting rules. Adjust the import tax policy can effectively improve the core competitiveness of our enterprises and independent innovation capability, promote industrial restructuring and upgrading, to promote the localization of major technology and equipment, accelerate the revitalization of equipment manufacturing industry.
In other words, the policy mainly for equipment manufacturing enterprises for the development of major technical equipment and procurement of key imported parts and components, raw materials for tax-free. Therefore, the Ministry of Industry and experts to apply for tax-free enterprises to identify the qualifications, will focus on assessment of enterprises in the independent research and development capabilities and level.
Yang Shunchang revealed that the audit of the enterprise will be based on the actual declaration of the situation, the specific study and development of relevant tax-free enterprise qualification standards. But because of each industry, the situation of each device are different, so according to the actual situation of the industry to organize experts to score, there is no uniform standard. In order to avoid the import assembly-based "bag" company charge, the audit process should also focus on the assessment of enterprise innovation, especially parts and raw materials to achieve a certain level of domestic, while taking into account whether the market and enterprise technology mature Situation and many other aspects of the comprehensive competitiveness.
Through the identified list of duty-free enterprises and approved import demand, will be submitted to the Ministry of Finance for final approval, and then announced. Due to the wide range of industries and products involved, the technical equipment in the equipment area will benefit from the first issue.
The tax-free list is progressively started and improved
"The State Council on accelerating the revitalization of the equipment manufacturing industry, a number of opinions" proposed to accelerate the revitalization of 16 areas of major technical equipment. As the "opinions" of the supporting policies, the Ministry of Finance at the fastest speed in early 2007 issued "on the implementation of the State Council on accelerating the revitalization of the equipment manufacturing industry a number of views on the tax policy notice", and for nine areas of equipment have been issued 11 Documents, the implementation of the import tax revenue after the first levy back to work.
The adjustment of the tax policy, as equipment manufacturing industry restructuring and revitalization of the supporting policies and implementation details, more operational. Annex in the "Annex 1: the state to support the development of major technical equipment and product catalog", in the improvement of the original 16 major technical equipment on the basis of the basis of the addition of the basic part; "attached 2: major technical equipment and product imports Key parts, raw materials, goods list "is the original 11 documents involved in the integration of products.
Comparison of the catalog can be seen, "attached 1: the state to support the development of major technical equipment and product catalog" mentioned in the country's key support of 17 major technical equipment and basic parts and components, is the previous "opinions" content improvement , That is, each area involved in the product project to make a specific description and definition. Moreover, the chart with "*" part of the part is to be refined and improved. "Attached 2: major technical equipment and product import key parts, raw materials, commodity list", there are also with the 1 can not be completely one by one corresponding to the problem, remains to be improved.
In this regard, the Ministry of Industry recently will start the development of several documents, including high-power AC drive locomotives, as well as environmental protection machinery and equipment research, to be gradually improve the tax-free list. Yang Shunchang said that the tax-free list will be gradually improved, the expected target is completed in the next two years time.
Equipment manufacturing enterprises double benefit
Previously, the state of major technical equipment required for the import of key components of the implementation of the first levy back to the policy, the tax rebate transferred to the national capital for the development of new products for enterprises and independent innovation capacity-building. This policy implementation encountered some difficulty. As a capital injection problem has been plagued by a lot of joint-stock enterprises.
On the one hand, the state-owned shares into the enterprise, inevitably to a certain extent, caused by the shareholding enterprise's capital structure changes, which brings a lot of business operations on the difficulty. On the other hand, the tax after the first sign back indirectly affect the cash flow of enterprises.
The direct reduction of the new tax incentives is a lot of manufacturing companies have been calling.
Adjusted import tax policy for domestic enterprises to support the development of the state to support the development of major technical equipment and products and the necessary import of key parts and raw materials, exempt from import duties and import VAT. At the same time, cancel the corresponding machine and complete sets of equipment import duty-free policy.
For qualified large-scale manufacturing enterprises, on the one hand can import complete sets of equipment required for key components of the tax to save a large amount of expenditure, on the other hand can also be to a certain extent for more domestic users can be said to be double Benefit.
China, a relevant person in charge of the Group told reporters that enterprises directly imported key parts of the amount of about 500 million yuan, if this part of the import tax can be removed, the enterprise will save a large cost. Moreover, from the existing directory, the major technical equipment required for the key components of the import list compared with the original new features: high threshold, small range, less variety. That is, the state encourages independent research and development, the current domestic can already manufacture and the quality of the key components are no longer on the list of duty-free, and this is also a good part of the relevant parts manufacturing enterprises.