Circular on Measures for Reviewing the Qualifications of Foreign-invested Research and Development Centres for Tax Exemptions/Refunds on Procured Equipment

关于外资研发中心采购设备免/退税资格审核办法的通知

The Circular clarifies matters relating to the exemption of import taxes on articles imported by foreign-invested research and development centres for scientific and technological development purposes and the refund in full of the value-added tax on Chinese-made equipment procured by them.

Repealed on October 10 2011: http://www.chinalawandpractice.com/Article/2944878/Circular-on-Continuing-Implementation-of-the-Tax-Policy-for.html

 

(Issued by the Ministry of Commerce, Ministry of Finance, General Administration of Customs and State Administration of Taxation on, and effective as of, March 22 2010.)

Shang Zi Fa [2010] No.93

Competent commerce departments, finance departments (bureaux), fiscal inspection offices and offices of the State Administration of Taxation of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, Guangdong branch of the General Administration of Customs, subordinate customs, and the commerce bureau and finance bureau of the Xinjiang Production and Construction Corp:

(商务部、财政部、海关总署、国家税务总局於二零一零年三月二十二日发布施行。)


商资发 [2010] 93号

各省、自治区、直辖市、计划单列市商务主管部门、财政厅（局）、财政监察专员办、国家税务局，海关总署广东分署、各直属海关，新疆建设兵团商务局、财务局：

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