Notice from the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on the Tax Policies Supporting Imports of Scientific and Technological Innovation during the 13th Five-Year Plan Period

Financial and Customs Taxes [2016]70 Number

Finance Departments (Bureaus) of all provinces, autonomous regions, municipalities directly under the central government, and cities under separate planning; State Administration of Taxation; Guangdong Branch of the General Administration of Customs; all directly affiliated customs offices; and the Finance Bureau of the Xinjiang Production and Construction Corps:

　　To deeply implement the innovation-driven development strategy, leverage the leading role of scientific and technological innovation in comprehensive innovation, and standardize the tax-free import of scientific research, technological development, and teaching supplies, with the approval of the State Council, we hereby formulate a tax policy to support the import of scientific and technological innovations. The relevant policy details are hereby notified as follows:

　　1. Import duties, value-added tax at the import stage, and consumption tax shall be exempted for scientific research institutions, technology development institutions, schools, and other entities that import scientific research, technological development, and teaching materials which cannot be produced domestically or whose performance fails to meet requirements. Furthermore, value-added tax at the import stage shall be exempted for publications—such as books and reference materials—imported by research institutes and schools for purposes of scientific research and teaching.

　　II. The scientific research institutions, technology development institutions, schools, and import units of publications referred to in Article 1 of this notice are as follows:

　　(1) Various research institutes under the ministries and commissions of the State Council, directly affiliated institutions, and provincial, autonomous region, municipality, and separately planned city-level institutions engaged in scientific research.

　　(2) Higher education institutions that offer specialized and higher-level academic programs recognized by the state.

　　(3) National Engineering Research Centers approved by the National Development and Reform Commission in collaboration with the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation; and Enterprise Technology Centers approved by the National Development and Reform Commission in collaboration with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the Ministry of Science and Technology.

　　(4) Approved jointly by the Ministry of Science and Technology, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation: 1. Institutions that have been transformed into enterprises during the reform of the science and technology system and those that have entered enterprises, primarily engaged in scientific research and technological development; 2. National Key Laboratories and National Key Laboratories of Enterprises; 3. National Engineering Technology Research Center.

　　(5) Private non-enterprise units of a scientific and technological nature that have been approved by the Ministry of Science and Technology in conjunction with the Ministry of Civil Affairs, or that have been approved by the science and technology authorities of each province, autonomous region, municipality directly under the central government, city specifically listed in the national plan, and the Xinjiang Production and Construction Corps in conjunction with their respective civil affairs departments.

　　(6) The national demonstration platform for public services for small and medium-sized enterprises (technology-based), as approved jointly by the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.

　　(7) Foreign-invested R&D centers approved by the commerce authorities of each province, autonomous region, municipality directly under the central government, city under separate planning, and the Xinjiang Production and Construction Corps, in coordination with their respective finance departments, State Administration of Taxation departments, and the directly affiliated customs offices located in the areas where these foreign-invested R&D centers are situated.

　　(8) The following publishing import entities approved by the State Administration of Press, Publication, Radio and Television, which hold licenses for importing publications: China National Publications Import & Export (Group) Corporation and its subsidiaries with independent legal status; China Economic Books Import & Export Corporation; China Education Book Import & Export Co., Ltd.; Beijing Zhongke Import & Export Co., Ltd.; China National Technical Information Materials Import & Export Corporation; and China International Book Trading Corporation.

　　(9) Other scientific research institutions, technology development institutions, and schools approved by the Ministry of Finance in conjunction with relevant departments.

　　3. The list of scientific research instruments, technological development equipment, and educational materials—excluding publications—that are exempt from import duties when imported by scientific research institutions, technology development organizations, schools, and other entities as described in Article 1 of this Notice (including books and materials imported by research institutes and schools for scientific research and teaching purposes)—shall be formulated and separately published by the Ministry of Finance in conjunction with the General Administration of Customs and the State Administration of Taxation.

　　4. The Ministry of Finance, together with relevant departments, will, based on changes in demand for scientific research, technological development, and educational supplies as well as developments in domestic production, adjust the tax-exempt list of imported scientific research, technological development, and educational supplies specified in Article 3 in a timely manner.

　　V. The policy and management measures related to this notice will be separately issued by the Ministry of Finance in conjunction with relevant departments.

　　6. With the approval of customs review, scientific research institutions, technology development institutions, and schools may use tax-exempt imported scientific research, technology development, and teaching materials for scientific research, technology development, and teaching activities conducted by other entities.

　　Scientific instruments and equipment that are included in the national network management platform for unified administration and meet the exemption requirements stipulated in this notice may, provided they satisfy the relevant regulatory conditions, be used for scientific research, technological development, and teaching activities conducted by other entities. Specific management measures will be formulated and issued separately by the Ministry of Science and Technology in collaboration with the General Administration of Customs and other relevant departments.

　　With the approval of customs review, higher education institutions, specialized colleges, and scientific research organizations in the medical field may, for the purpose of scientific research or teaching, use tax-exempt imported medical testing and analytical instruments and their accessories for clinical activities at their affiliated or subordinate hospitals, or for clinical activities at their previously affiliated or subordinate hospitals that serve as the basis for conducting clinical trials. Among these, large- and medium-sized medical testing and analytical instruments are limited to one unit per hospital. 5 Each year, each kind 1 Tai.

　　7. Any violation of the provisions of this notice—such as unauthorized transfer, repurposing, or other disposition of tax-exempt imported scientific research, technological development, and teaching materials—will be subject to penalties in accordance with relevant regulations. The importing entity concerned shall... 1 They shall not be eligible for the import tax policies stipulated in this notice within the current year; if they are held criminally liable according to law, the relevant importing entities shall... 3 You are not eligible to enjoy the import tax policies stipulated in this notice for the remainder of the year.

　　8. The General Administration of Customs will formulate specific implementation measures for customs based on this notice.

　　9. This notice shall take effect from: 2016 Year 1 Moon 1 Effective from the date of issuance, 2020 Year 12 Moon 31 Deadline is today. Effective from the date of implementation, the Ministry of Finance and the Ministry of Science and Technology... Ministry of Civil Affairs General Administration of Customs Notice of the State Administration of Taxation on the Application of Tax Policies for the Import of Scientific Research and Teaching Supplies to Private Non-Enterprise Units in the Science and Technology Sector (Cai Guan Shui [ 2012 ] 54 No. ) is hereby repealed simultaneously.

　　Ministry of Finance   General Administration of Customs, State Administration of Taxation  
2016 Year 12 Moon 27 day