State Administration of Taxation, Measures for the Administration of the Refund of Value-added Tax on Chinese-made Equipment Procured by Research and Development Institutions

国家税务总局研发机构采购国产设备增值税退税管理办法

May 09, 2017 | BY

Susan Mok &clp articles

SAT has increased supervision of foreign R&D institutions' tax refund eligibility.

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Issued: March 14 2017

Effective: January 1 2016 to December 31 2018

Main contents: The existing determination, amendment and cancellation of the refund of tax on Chinese-made equipment procured by research and development institutions are revised to record filing, amendment and revocation, and provisions on the handling and approval of delayed applications have been added.

If a foreign-invested research and development center ceases to satisfy the conditions set forth in Article 2 of