| 税收政策（Preferential Taxation Policies） |
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| 2009-06-05 11:08 文章来源：邵阳市商务局 | | 文章类型：原创 内容分类：政策 |
1、企业从事下列项目的所得，免征企业所得税：
（1）蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植；
（2）农作物新品种的选育；
（3）中药材的种植；
（4）林木的培育和种植；
（5）牲畜、家禽的饲养；
（6）林产品的采集；
（7）灌溉、农产品初加工、兽医、农技推广、农机作业和维修等农、林、牧、渔服务业项目；
2、企业从事下列项目的所得，减半征收企业所得税：
（1）花卉、茶以及其他饮料作物和香料作物的种植；
（2）海水养殖、内陆养殖。
3、企业从事国家重点扶持的《公共基础设施项目企业所得税优惠目录》规定的港口码头、机场、铁路、公路、城市公共交通、电力、水利等公共基础设施项目的投资经营的所得，自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。
企业承包经营、承包建设和内部自建自用本条规定的项目，不享受本条规定的企业所得税优惠。
4、企业从事国务院规定的相关目录内环境保护、节能节水项目，包括公共污水处理、公共垃圾处理、沼气综合开发利用、节能减排技术改造、海水淡化等的所得，自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。
5、依照规定享受减免税优惠的项目，在减免税期限内转让的，受让方自受让之日起，可以在剩余期限内享受规定的减免税优惠；减免税期限届满后转让的，受让方不能就该项目重复享受减免税优惠。
6、一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。
7、非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得，减按10%的税率征收企业所得税。
8、下列所得可以免征企业所得税：
（1）外国政府向中国政府提供贷款取得的利息所得；
（2）国际金融组织向中国政府和居民企业提供优惠贷款取得的利息所得；
（3）经国务院批准的其他所得。
9、企业的下列收入为免税收入：
（1）通过购买国务院财政部门发行的国债取得的利息收入；
（2）居民企业之间的股息、红利等权益性投资收益；
（3）在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；
（4）符合条件，经认定的非营利组织从事非营利活动取得的收入；
权益性投资收益不包括连续持有居民企业公开发行并上市流通的股票不足12个月取得的投资收益。
10、小型微利企业可减按20％的税率缴纳企业所得税。小型微利企业，是指从事国家非限制和禁止行业，并符合下列条件的企业：
（1）工业企业，年度应纳税所得额不超过30万元，从业人数不超过100人，资产总额不超过3000万元；
（2）其他企业，年度应纳税所得额不超过30万元，从业人数不超过80人，资产总额不超过1000万元。
11、国家需要重点扶持的高新技术企业可减按15％的税率缴纳企业所得税。国家需要重点扶持的高新技术企业，是指拥有核心自主知识产权，并符合下列条件的企业：
（1）产品（服务）属于《国家重点支持的高新技术领域》规定的范围；
（2）研究开发费用占销售收入的比例不低于规定比例；
（3）高新技术产品（服务）收入占企业总收入的比例不低于规定比例；
（4）科技人员占企业职工总数的比例不低于规定比例；
（5）高新技术企业认定管理办法规定的其他条件。
12、民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。自治州、自治县决定减征或者免征的，须报省、自治区、直辖市人民政府批准。对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。民族自治地方，是指依照《中华人民共和国民族区域自治法》的规定，实行民族区域自治的自治区、自治州、自治县。
13、企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%加计扣除；形成无形资产的，按照无形资产成本的150%摊销。
14、企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，按照支付给残疾职工工资的100%加计扣除。残疾人员的范围适用《中华人民共和国残疾人保障法》的有关规定。
15、创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额；当年不足抵扣的，可以在以后纳税年度结转抵扣。
16、由于技术进步，产品更新换代较快的固定资产或者常年处于强震动、高腐蚀状态的固定资产可以采取缩短折旧年限或者采取加速折旧的方法。
采取缩短折旧年限方法的，最低折旧年限不得低于法定折旧年限的60%；采取加速折旧方法的，可以采取双倍余额递减法或者年数总和法。
17、企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90%计入收入总额。原材料占生产产品材料的比例不得低于《资源综合利用企业所得税优惠目录》规定的标准。
18、企业购置并实际使用《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业所得税优惠目录》和《安全生产专用设备企业所得税优惠目录》规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10%可以从企业当年的应纳税额中抵免；当年不足抵免的，可以在以后5个纳税年度结转抵免。
享受此企业所得税优惠的企业，应当实际购置并自身实际投入使用上述目录专用设备；企业购置上述专用设备在5年内转让、出租的，应当停止享受企业所得税优惠，并补缴已经抵免的企业所得税税款。
19、企业同时从事适用不同企业所得税待遇的项目的，其优惠项目单独计算所得，并合理分摊企业的期间费用；没有单独计算的，不得享受企业所得税优惠。
20．对单位和个人（包括外商投资企业、外商投资设立的研究开发中心、外国企业和外籍个人）从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入，免征营业税。
21．根据国税办发［2004］80号文件规定，取消外国企业和外籍个人向我国境内转让技术取得收入免征营业税审批。
22．外国企业向中国境内企业单独销售软件，或随同销售邮电、通讯设备和计算机等货物一并转让与这些货物使用相关的软件，国内受让企业进口上述软件，无论是否缴纳了关税和进口环节增值税，其所支付的软件使用费，均不再扣缴外国企业的营业税。
23．营业税方面：
（１）保险公司开展的１年期以下（包括一年期）返还本利的普通人寿保险、养老年金保险，以及一年期以上（包括一年期）健康保险，凡经财政部、国家税务总局审核并列入免税名单的可免征营业税。
（２）对于保险公司开办的个人投资分红保险业务取得的保费收入免征营业税。
（３）对世行贷款粮食流通项目，免征建筑安装工程营业税和项目服务收入营业税。
（４）外资融资业务税项扣除。外资金融机构从事融资业务，其境外外汇借款利息支出，准予从应税营业额中扣除。境内外汇（或人民币）借款利息支出不得扣除。
（5）外资金融机构间人民币同业往来，暂不征收营业税。
（6）外国公司转让其拥有的中国境内企业的股权，如果该项股权不涉及无形资产或不动产的转让，不征收营业税。
（７）对经商务部批准的经营融资租赁业务的外商投资企业和外国企业开展的融资租赁业务，与经中国人民银行批准的经营融资租赁业务的内资企业开展的融资租赁业务同样对待，按照融资租赁征收营业税。
（８）符合我国同其他国家缔结的避免双重征税协定、互免海运企业国际运输收入协定、海运协定以及其他有关协议或者换文（以下简称“协定或协议”），具有与我国签订上述“协定或协议”国家（地区）居民身份的外国公司，以船舶经营国际运输业务取得的运费收入或所得，以及《国家税务总局关于税收协定中有关中国运输问题解释的通知》（国税函［1998］241号）明确的附属于国际运输业务的收入或所得，不包括各类运输代理公司取得的代理收入，可免征企业年得税和营业税。
（9）外商投资企业和外国企业从事我国金融资产处置业务所取得的收入，属于处置债权重置资产和处置股权重置资产（包括债转股方式处置）的，不予征收营业税。
24．纳税人缴纳土地使用税确有困难需要定期减免的，由省、自治区、直辖市税务机关审核后，报国家税务局批准。
25．依照我国有关法律和我国缔结或者参加的国际条约的规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员的车船，可免征车船税。
26．外资企业、港澳台资企业、外国公民、无国籍人、港澳台居民举办的学校、医院、敬老院、托儿所、幼儿园自用的房屋免征城市房地产税。
残疾人员工、占全年平均员工总数35%以上的外商投资企业、港澳台商投资企业自用的房屋免征城市房地产税；
外国公民、无国籍人、港澳台居民所有的非营业用房免征城市房地产税；
外商投资企业、港澳台商投资企业开发兴建的商品房屋，未销售、未使用的，免征城市房地产税；
外商投资企业、港澳台商投资企业租给本企业职工的住宅暂减征50%城市房地产税。
临时铺面出租经营免税。外商投资企业在商品开发过程中搭建临时铺面出租经营的，暂不征收城市房地产税。
对港澳国际（集团）有限公司及其所属内地公司和香港公司在中国境内拥有的和从债务方接收的房地产，免征城市房地产税。
27、个人所得税方面：
（1）外籍专家工薪所得免税。
（2）仅在国际组织驻华机构和外国政府驻华使领馆中工作的外籍雇员，暂不征收个人所得税。
（3）外籍个人以非现金或实报实销形式取得的住房补贴、伙食补贴、洗衣费、搬迁费、出差补贴、探亲费、语言训练费、子女教育费等补贴，由纳税人提供有关凭证，主管税务机关核准后给予免征个人所得税。
（４）外国投资者从外商投资企业取得的利润（股息），和外籍个人从中外合资经营企业分得的股息、红利，免征所得税。
（5）对持有Ｂ股或海外股的外国企业和外籍个人，从发行该Ｂ股或海外股的中国境内企业所取得的股息（红利）所得，暂免征收企业所得税和个人所得税。
（6）由外商投资企业或外国企业支付的但不在企业应纳税所得额中扣除的中国境内工作雇员的境外保险费，对其中确属于按照有关国家法律规定应由雇主负担的社会保险性质的费用，经当地税务机关核准后，可不计入雇员个人的应纳税所得额。
（７）按照我国对外签署的税收协定中有关教师和研究人员免税条款，符合缔约国对方居民身份的教师和研究人员在我国大学、学院、学校或教育机构或科研机构从事教学、讲学或科研活动取得的收入，在协定规定的时间内，免予征收个人所得税。
*其他税种方面：
a. 在外留学人员（含香港、澳门地区）回国服务的，购买１辆国产小汽车免征车辆购置税。来华定居专家进口自用的１辆小汽车，免征车辆购置税。
b.外国政府或者国际金融组织向我国政府及国家金融机构提供优惠贷款所书立的合同，免征印花税。
28、《海关总署关于进一步鼓励外商投资有关进口税收政策的通知》的有关内容
（1）对已设立的鼓励类和限制乙类外商投资企业、外商投资研究开发中心、先进技术型和产品出口型外商投资企业（以下简称五类企业）技术改造，在原批准的生产经营范围内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术、配件、备件，可按《国务院关于调整进口设备税收政策的通知》（国发[1997]37号）的规定免征进口关税和进口环节税。
(2) 外商投资设立的研究开发中心，在投资总额内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术、配件、备件，可按《国务院关于调整进口设备税收政策的通知》（国发[1997]37号）的规定免征进口关税和进口环节税。
(3) 对符合中西部省、自治区、直辖市利用外资优势产业和优势项目目录（由国务院批准后另行发布，下同）的项目，在投资总额内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术、配件、备件，除国发（1997）37号文规定的《外商投资项目不予免税的进口商品目录》外，免征进口关税和进口环节税。有关手续比照署税[1997]1062号文对外商投资项目的有关规定办理。
(4) 对符合中西部省、自治区、直辖市利用外资优势产业和优势项目目录的项目，在投资总额外利用自有资金进口享受税收优惠政策商品范围及免税手续比照本通知第一条对五类企业的有关规定办理。
(5) 符合本通知规定免税进口的货物为海关监管货物，企业不能擅自出售和转让。设备更新或技术改造而被替换的设备，如在本企业内继续使用，海关按监管年限进行管理，在监管年限内出售和转让给其他可享受进口设备税收优惠政策企业的，可免予补税，否则应照章征税。
Preferential Taxation Policies
1. The enterprise is exempted from income tax, dealing with the following items：
（1）growing vegetable, grain, potato & sweet potato, oil plant, bean, cotton, ramie, sugar plant, and nut;
（2）growing new-type crop;
（3）growing herbal medicine;
（4）growing forest;
（5）raising livestock and poultry;
（6）collecting forestry products;
（7）irrigation, farm-product processing, veterinarian, farming-technology spreading, farming-machine operation and maintance, and other projects in farming, forestry, herding, fishing.
2. The enterprise is exempted from half income tax, dealing with the following items：：
（1）growing flower, tea, beverage plant and spice plant;
（2）seawater breeding, inland breeding.
3. The enterprise involved in such state-supporting key infrastructure projects as port, airport, railway, road, urban traffic, power supply, water conservancy,which are included in List of Preferential Income Tax for Public Infrastructure Projects, is,since its first income is earned, exempted from full income tax for 3 consecutive years, and from half income tax for subsequent 3 years.
4. The enterprise involved in such environmentally-friendly projects as sewage treatment, garbage treatment, methane utilization, energy-saving technology, seawater desalting, which are supported the State Council, is, since its first income is earned, exempted from full income tax for 3 consecutive years, and from half income tax for subsequent 3 years.
5. If the tax-reduction project is transferred, the accepter is entitled to enjoy the exemption from the day of transfer to the exemption expires. If the project is transferred after the exemption expires, the acceptor is refrained from the preferential taxation.
6. The enterprise whose technical transfer in 1 taxation year is worth less than RMB 5 million is exempted from full income tax; for the amount over RMB 5 billion, half income tax is reduced.
7. The non-resident enterprise is entitled to pay 90% of its income tax if it does not set any branch in China, or its income does not come from the branch.
8. The income tax is exempted for the following incomes:
（1）the interest income from the foreign loan offered to the Chinese government;
（2）the interest income from the preferential loan offered by the international financial organizations to the Chinese residents and government;
（3）other incomes approved by the State Council.
9. The following income is free from taxation:
（1）the interest income from the national debt issued by the financial department under the State Council;
（2）the dividend and bonus of the resident enterprise;
（3）the dividend and bonus procured from the resident enterprise by the non-resident enterprise which has set a branch in China;
（4）the non-profit income of the non-profit organization;
The investment yield does not include the income earned by holding for less than 12 months the stock issued by a resident enterprise and circulated in the market.
10. The small-profit enterprise is allowed a 20% reduction in its income taxation. The small-profit enterprise refers to one which, conforming to the following rules, engages itself industries that are not restricted or prohibited by the state:
（1）the industrial enterprise with the annual tax amount less than RMB 300,000 yuan, the employees less than 100 and the total asset amount less than RMB 30 million;
（2）other enterprises with the annual tax amount less than RMB 300,000 yuan, the employees less than 80 and the total asset amount less than RMB 10 million;
11. The hi-tech enterprise supported by the state is allowed a 15% reduction in its income taxation. The hi-tech enterprise supported by the state refers to one which, conforming to the following rules, boasts independent core intellectual property:
（1）the product (service) is listed in the Hi-tech Fields Sponsored by the State;
（2）the percentage of the research expense in the sales income is not less than the prescribed proportion;
（3）the percentage of the hi-tech product income in the total income is not less than the prescribed proportion;
（4）the percentage of the technical staff in the total number of employees is not less than the prescribed proportion;
（5）other rules in the hi-tech enterprise approval regulations.
12. The government of the ethnic autonomous district is entitled to make a decision concering reduction or exemption of its shared tax-income. The government of the ethnic autonomous county and prefecture should report to the provincial government.The restricted and prohibited enterprise is not exempted from the income tax. The ethnic autonomous district, in accordance with Law of the People's Republic of China on Ethnic Autonomous District, refers to the autonomous county, prefecture and region.
13. The research expense for developing new technology, new product and new processing is to be deducted in 150% of its amount if it does not turn into the intangible asset. It is to be amortized in 150% of the asset cost if it has turned into the intangible asset.
14. The enterprise which offers the handicapped jobs is exempted from 100% of the wage amount paid to the handicapped on the basis of actually deducting the paid wages to the handicapped. The handicapped employee is recognized in accordance with Law of the People's Republic of China on Supporting the Handicapped.
15. The business-initiation enterprise which invest, with equity capital, the unlisted hi-tech enterprise for more than 2 years is exempted from the income tax payable based upon 70% of the equity capital at the second year of holding it, or in the following years.
16. Cutting depreciation year or speeding up depreciation applies to the fixed asset which upgrades within short period due to technical progress or keeps staying in strong chock and frequent erosion.
For the former, the shortest number of years should not be less than 60% of the legal number, for the latter, double-balance degression or year summation should be adopted.
17. The enterprise which chooses as the main raw material the resource prescribed in List of Preferential Income Tax for the Resource-Comprehensive-Utilization Enterprises and whose products are not restricted or prohibited by the state, is allowed 10% deduction from the income eared from those products. The raw material percentage is recognized in accordance with the List.
18. The enterprise which purchases and uses the environmentally-friendly, water & energy-saving and safe-work equipment prescribed in List of Preferential Income Tax for the environmentally-friendly-equipment Enterprises, List of Preferential Income Tax for the water-energy-saving-equipment Enterprises and List of Preferential Income Tax for the Safe-Work-Equipment Enterprises is allowed 10% of the equipment cost from its tax payable in the same year, or in the subsequent 5 years.
The enterprise should be denied that taxation favor if it puts the equipment on transfer or lease within 5 years. In addition, it should compensate the deducted tax.
19. If an enterprise involves different projects in terms of the income tax treatment, the preferential project should be individually handled, reasonably bearing the cost during the enterprise operation; Otherwise it is denied the favorable taxation.
20. The institutions and individuals (including foreign-funded enterprises, the research and development centers with foreign investment, foreign enterprises and foreign individuals) shall be exempted from the business tax on the incomes that are obtained from technological transfer, technological development business and the relevant technological consulting and the technological services.
21. According to GSBF (2004)No.80 Doc. The examination and approval procedures for business tax exemption shall be cancelled for the income of foreign enterprises and individuals from the technical transfer in Chinese territory.
22. In the case that foreign enterprises sold the software to the enterprises in Chinese territory or sold post, telecom equipment and computers and these cargoes related software, no matter whether the domestic accepters paid the customs duty and import link value-added tax for the software or not, the paid software use fee will not be deducted for the business tax of the foreign enterprises.
23. Business tax:
(1) The common life insurance, pension insurance below one year (including one year) launched by the insurance companies as well as health insurance above one year or more, can be exempted from business tax if any listed by Ministry of Finance and State General Administration of Taxation.
(2) The insurance income from individual investment bonus launched by the insurance companies can be exempted from the business tax.
(3) The grain logistic project loaned by the World Bank can be exempted from construction and installation business tax and the project service income tax.
(4) Tax deduction of foreign-funded financing business. In case the foreign financial institutions engaged in financing business, the interest payment for overseas foreign exchange loan shall be deducted from the payable business tax, but the domestic foreign exchange loan interest shall not be deducted from the payable business tax.
(5) RMB transaction between the foreign financial institutions shall not be levied with business tax temporarily.
(6) In case the foreign companies transfer the stock right of the enterprises owned in Chinese territory, the business tax can be exempted if the stock right is not involved with the transfer of intangible assets or real estate.
(7) The foreign funded enterprises and foreign enterprises engaged in financing lease business with an approval of the Ministry of Commerce shall enjoy the equal treatment as the domestic enterprises on the financing lease business with an approval of the People’s Bank of China to pay business tax based on the terms of financing lease.
(8) Any foreign enterprises possess the identification of countries that signed the Protocol and Agreement with China, meeting the terms of Protocol of Double Tax Levying Avoidance signed between China and other countries, the terms of Protocol of Mutual Exemption for International Transport Income of the Shipping Companies, Ocean Shipping Agreement as well as other agreement or Exchange of Notes (hereinafter called Protocol or Agreement), can be exempted from enterprise annual income tax and business tax if they get the freight income from international transport by operating shipping based on the terms defined in The Notice of Interpreting Chinese Transport Issues in the Tax Levying Regulations promulgated by State General Administration of Taxation, except for the agent income of various shipping agents.
（9）The foreign-funded enterprise or the foreign enterprise in the treatment of financial asset in China is exempted from the business tax, if it handles retreatmene of creditor’s right and equity capital (including transfer from the creditor’s right to the equity capital).
24．The taxpayer having difficulty in paying the land-use tax should report to the provincial tax authority for exemption which is to be determined by the State Tax Bureau.
25．The foreign embassy, consulate, international organization with their staff are exempted from vehicle and boat tax in accordance with relevant Chinese laws and the international treaties China participates in or concludes.
26．The foreign-funded enterprises, the enterprise with fund from Hongkong, Macao and Taiwan, the foreign citizen, the citizen without nationality, and the resident of Hongkong, Macao and Taiwan are exempted from urban real estate tax for their houses in running the school, the hospital, the kindergarten and the sanatorium for the elder.
The enterprise whose handicapped employees account for 35% of the total staff is exempted from urban real estate tax, as well as the enterprise with fund from Hongkong, Macao and Taiwan in terms of their self-use houses.
The foreign citizen, the citizen without nationality, and the resident of Hongkong, Macao and Taiwan are exempted from urban real estate tax for their non-business houses.
The foreign-funded enterprises, the enterprise with fund from Hongkong, Macao and Taiwan are exempted from urban real estate tax, if the commercial buildings they invested are not sold and used.
The foreign-funded enterprise, the enterprise with fund from Hongkong, Macao and Taiwan are exempted from half of the urban real estate tax for the residential buildings they rent to their employees.
The foreign-funded enterprise is exempted from the urban real estate tax when it, in developing commodities, builds temporary shops and put them on lease.
Hongkong and Macao international (group) Corporation Ltd. is exempted from the urban real estate tax for its real estate in Chinese territory and the real estate transferred from a debtor, as well as its inland and Hongkong subsidiary.
27. Individual income tax:
(1) Foreign experts’ wage is exempted from the tax.
(2) Foreign employees who are working in international organs and embassies in China may be exempted from the individual income tax temporarily.
(3) Foreigners’ housing allowance, accommodation allowance, washing fee, removal fee, business trip fee, home leave fee, language training fee, children education fee and other allowance can be exempted from individual income tax after the taxation verification to the vouchers provided by the taxpayers.
(4) The profit (stock bonus, interests) obtained from foreign invested enterprises or from sino-foreign joint ventures can be exempted from the income tax.
(5) The profit (stock bonus, interests) obtained from holding B Share or overseas share by enterprises and individuals or from listed Chinese enterprises in overseas stock market can be exempted from the income tax..
(6) Employees’ overseas insurance fee paid by foreign funded enterprises or the payable sum paid by foreign enterprises but without deduction from the enterprise payable tax may not be levied with income tax after verified by local taxation authorities if the social insurance fee is really borne by the employer based on relevant state regulations.
(7) As for the teachers and researchers tax exemption terms, based on tax agreement signed by Chinese departments, who are engaged in teaching, lectures or scientific activities in Chinese universities, colleges and schools or educational institutes, they may be exempted from the income tax during the agreement period.
*Other taxes:
a. The returned students who are serving in China can be exempted from the car purchase tax if they buy one unit of car. The foreign experts who are settling in China can be exempted from car purchase tax if they import one unit of car for self-use.
b. The contract text for the preferential loan provided by foreign government or international financial institutions to Chinese government and state financial institutions can be exempted from the stamp tax.
28. Notice for Import Tax Policy about further encouraging foreign investment issued by the Customs General Administration
. (1) In terms of the technological transformation of the established foreign-invested enterprises belonging to the encouraging kind and the limited class B, the foreign-invested research and development center, the advanced technology-type and the product export-oriented foreign-invested enterprises (called five kinds of enterprises for short hereinafter), such an enterprise can be exempt from import tariff and import link tax according to the State Council’s Notice about Regulating Imported Equipment Tax Policy (Guo Fa No. [1997]37) when this enterprise wants to import equipment for self-use, auxiliary technologies, fittings and spare parts within the originally ratified production and operation scope, under the circumstances that the domestic factories cannot produce such things or the homemade products’ performance fails to satisfy the need of this enterprise.
. (2) As for the foreign-invested research and development center, if it wants to import the equipment for self use, and the auxiliary technology, fittings and spare parts within the total invested capital when the domestic factories cannot produce the products of the same kind or such homemade products’ performance cannot satisfy its need, the customs won’t collect the import tariff and the import link tax from it according to the State Council’s Notice about Regulating Imported Equipment Tax Policy (Guo Fa No. [1997]37).
(3) As for the project in accordance with the Catalogue of the Provinces, Autonomous Regions and Municipalities in the Middle West Taking Use of Foreign-invested Advantageous Industries and Advantageous Projects (upon the State Council’s ratification, publish otherwise. The following content as same as hereof will be omitted hereinafter), when the domestic factories cannot produce equipment for self-use, auxiliary technologies, fittings and spare parts or such things’ performance cannot meet the need within the total invested capital, the customs won’t collect the import tariff and the import link tax, excepting the Catalogue of Non-exemption Imports in terms of the Foreign-invested Projects regulated by the Guo Fa No.1997）37 Document. The related procedures will be handled in the light of the regulations in the Shu Shui No. [1997]1062 Document.
(4) As for the project in accordance with the Catalogue of the Provinces, Autonomous Regions and Municipalities in the Middle West Taking Use of Foreign-invested Advantageous Industries and Advantageous Projects, when the enterprise needs to import the commodity within the commodity scope of enjoying preferential tax policy by using the self-owned funds out of the total invested capital, the tax exemption procedure will be handled in the light of the related regulations about the five kinds of enterprises in Article I of this notice.
(5) The imported goods exempt from tax in accordance with regulations of this notice are those supervised and controlled by the customs, and the enterprise cannot sell or transfer without authorization. If the replaced equipment due to renewal or technical transformation is used continuously in this enterprise, the customs will administer according to the supervising time limit. If the above-mentioned replaced equipment is sold or transferred to the other enterprise which enjoys the imported equipment preferential tax policy within the supervising time limit, it can be exempt from paying an overdue tax, otherwise the tax shall be collected according to the rules.
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