IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

firm-specific

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 10 Oct 2009 | Removal date: 18 Dec 2018
Still in force

Tax or social insurance relief

On the 10th of October 2009, China's State Administration of Taxation unveiled a policy that targeted R&D centres. The policy targets both imported and domestically-produced equipment, with the latter being exempt from consumption tax and VAT.

These exemptions were renewed in 2011, then again in 2016 - see sources for information.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

441 Agricultural or forestry machinery & parts
442 Machine-tools & parts
443 Machinery for metallurgy & parts
444 Machinery for mining, quarrying & construction; parts
445 Machinery for food, beverage & tobacco processing; parts
446 Machinery for textile, apparel & leather production; parts
449 Other special-purpose machinery & parts
452 Computing machinery & parts
461 Electric motors, generators & transformers; parts
462 Electricity distribution & control apparatus; parts
463 Insulated wire & cable; optical fibre cables
464 Accumulators, primary cells & primary batteries; parts
465 Electric filament or discharge lamps; lighting equipment; parts
469 Other electrical equipment & parts
471 Electronic valves & tubes; electronic components; parts
472 Television & radio transmitters; cameras; telephone sets
473 Broadcast recording apparatus; microphones, loudspeakers, etc.
474 Parts for the goods of classes 4721 to 4733 & 4822
475 Disks, tapes, storage devices & other media, not recorded
476 Disks, tapes & other physical media, recorded
478 Packaged software
481 Medical & surgical equipment & orthopaedic appliances
482 Instruments & control equipment, except optical instruments
483 Optical instruments & photographic equipment; parts thereof
491 Motor vehicles, trailers & semi-trailers; parts
492 Motor vehicle bodies; trailers & parts thereof
493 Ships
495 Railway & tramway locomotives & rolling stock; parts
496 Aircraft & spacecraft; parts
499 Other transport equipment & parts

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