ANNOUNCEMENT 27 Dec 2016

December 27th, 2016 - Three Chinese ministries announced a set of tax-related measures to support domestic scientific, R&D and educational institutions acquisition of equipment and materials.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

PRC State Administration of Taxation, December 27th, 2016. (财关税〔2016〕70号—关于“十三五”期间支持科技创新进口税收政策的通知)
http://www.chinatax.gov.cn/n810341/n810755/c2435701/content.html

PRC Ministry of Finance, December 27th 2016. (财关税〔2016〕72号—关于公布进口科学研究、科技开发和教学用品免税清单的通知)
http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201701/t20170104_2514539.html

PRC Ministry of Industry and Information Technology, 27th March 2017. (工信厅企业函〔2017〕164号—关于开展2017年国家中小企业公共服务示范平台(技术类)享受科技创新进口免税政策资格申报工作的通知)
http://news.xmsme.gov.cn/2017/3/27/624_7261.shtml

Inception date: 01 Jan 2017 | Removal date: 31 Dec 2020

Import tariff

On the 27th of December 2016, an announcement was jointly released by three Chinese ministries (Ministry of Finance, State Administration of Taxation and General Administration of Customs), heralding the implementation of preferential tax policies for qualifying scientific, R&D and educational institutions.

According to the announcement, equipment and books required for the operations of the above-mentioned institutions that cannot be acquired in China will be exempted from import tariffs, as well as import-level VAT.

In terms of book imports, only a select few book import firms present on a list contained in the announcement will be able to benefit from the policy.

With this announcement, a previous policy from 2012 was repealed. The new one differs in the fact that both non-commercial and commercial entities can benefit from it, whereas before it was only non-commercial entities.

The policy will last for the duration of the 13th Five-Year Plan.

The tariff lines to which this intervention relate were released in a separate announcement. Please note, however, that the list is, by its own declaration, not exhaustive.

AFFECTED PRODUCTS

 
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