Circular on Continuing Implementation of the Tax Policy for the Procurement of Equipment by Research and Development Institutions
关于继续执行研发机构采购设备税收政策的通知
Tax policy continued to encourage foreign-invested R&D institutions.
继续执行税收政策以鼓励外资研发机构。
Issue: December 2011/January 2012
CLP Reference: 3220/11.10.10
PRC Reference: 财税 [2011] 88号
Promulgated: 10 October 2011
Effective: 01 January 2011
Keywords (click to search):
research and development
R&D
procurement of equipment
scientific and technological development
import taxes
(Issued by the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs and the State Administration of Taxation on October 10 2011, effective from January 1 2011 to December 31 2015.)
(财政部、商务部、海关总署、国家税务总局于2011年10月10日发布，执行期限为2011年1月1日至2015年12月31日。)
Finance departments (bureaux), competent commerce departments and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, Guangdong branch and directly subordinate customs houses of the General Administration of Customs and the Finance Bureau of the Xinjiang Production and Construction Corps:
各省、自治区、直辖市、计划单列市财政厅（局）、商务主管部门、国家税务局，海关总署广东分属、各直属海关，新疆生产建设兵团财务局：
With a view to encouraging scientific research and technological development and promoting scientific and technological progress, it has been decided, following approval by the State Council, to continue to exempt articles used for scientific and technological development purposes and imported by foreign-invested research and development centres from import duties, import value-added tax and consumption tax (hereinafter collectively referred to as “Import Taxes”) and to continue to fully refund the value-added tax on equipment made in China procured by wholly domestically-owned research and development institutions and foreign-invested research and development centres. We hereby specify relevant matters as follows:
为了鼓励科学研究和技术开发，促进科技进步，经国务院批准，继续对外资研发中心进口科技开发用品免征进口关税和进口环节增值税、消费税（以下统称进口税收），继续对内资研发机构和外资研发中心采购国产设备全额退还增值税。现将有关事项明确如下：
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