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Repealed on October 10 2011: http://www.chinalawandpractice.com/Article/2944878/Circular-on-Continuing-Implementation-of-the-Tax-Policy-for.html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

(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：