SMM: earlier this year, the Ministry of Industry and Information Technology, the State Administration of Taxation and other five central departments issued the "New rules for the implementation of tax policies on imports of Major Technology and equipment," which were formally implemented on August 1.

Detailed rules for the implementation of tax policies and measures for the Import of Major Technology and equipment

Chapter I General provisions

Article 1 in order to implement the import tax policy on major technology and equipment, these detailed rules are formulated in accordance with the Circular of the Energy Bureau of the General Administration of Taxation of the Ministry of Industry and Information Technology of the Ministry of Finance on issuing the measures for the Administration of tax policies on Import of Major Technology and equipment (Financial tariff (2020) No. 2).

Article 2 the Ministry of Industry and Information Technology shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, formulate and revise these detailed rules, and the competent departments of industry and information technology at the provincial level (including cities separately listed on the plan, the same below) shall do a good job in the relevant work in accordance with these rules in conjunction with the departments (bureaus) of finance at the same level, customs directly under the jurisdiction and

Article 3 Enterprises applying for a tax policy on the import of major technology and equipment shall generally be enterprises that produce major technical equipment or products supported by the state, undertake to have strong design, R & D, production and manufacturing capabilities, as well as a relatively complete team of professional technical personnel, and shall meet the following conditions at the same time:

(1) the status of an independent legal person;

(2) there is no violation of the law or serious breach of trust;

(3) having core technology and intellectual property rights;

(4) the major technical equipment and products applying for the enjoyment policy shall meet the relevant requirements of the catalogue of Major Technical equipment and products supported by the State for Development.

The owner of a nuclear power project who applies for a tax policy on the import of major technology and equipment shall be the owner of a major technical equipment supporting project in the nuclear power field.

Chapter II Application procedures for tax exemption eligibility

Article 4 the determination of tax exemption qualification for newly applied enterprises and owners of nuclear power projects shall be organized once a year.

Article 5 Enterprises and owners of nuclear power projects who apply for new policies for enjoying the policy shall, in accordance with the relevant catalogue of effective import tax policies for major technology and equipment on January 1 of the next year, submit the Application report on Import tax Policy for enjoying Major Technology and equipment from August 1 to August 31 of that year (see Annex 1). Among them, local enterprises submit application reports to the Ministry of Industry and Information Technology through the competent departments of industry and information technology at the provincial level where the enterprises are located; enterprises under the central enterprise group and owners of nuclear power projects submit application reports to the Ministry of Industry and Information Technology through the central enterprise group.

Article 6 after receiving the application report, the provincial department in charge of industry and information technology and the central enterprise group shall examine whether the application report is standardized and complete and whether the materials are valid against the relevant requirements of Appendix 1. Among them, the competent department of industry and information technology at the provincial level shall examine the application report in conjunction with the customs directly under the place where the enterprise is located, the provincial finance department (bureau) and the provincial tax authority. If the application report does not comply with the provisions, the competent department of industry and information technology at the provincial level and the central enterprise group shall inform the enterprise and the owner of the nuclear power project at one time of the materials that need to be supplemented and corrected, and the enterprise and the owner of the nuclear power project shall submit the corrective materials within 5 working days. If the enterprise and the owner of the nuclear power project fail to submit application reports or corrective materials in accordance with the regulations, the competent department of industry and information technology at the provincial level and the central enterprise group shall not accept it.

Article 7 the competent department in charge of industry and information technology at the provincial level and the central enterprise group shall submit the application report after examination to the Ministry of Industry and Information Technology before September 30 of each year.

Article 8 after receiving the application report, the Ministry of Industry and Information Technology shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, organize relevant industry experts in the form of written examination and defense in accordance with the provisions of Article 3 of these rules, to determine the tax exemption qualifications of enterprises and nuclear power project owners, and form expert evaluation opinions.

Article 9 the Ministry of Industry and Information Technology, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, in accordance with expert evaluation opinions, shall jointly study and determine the list of enterprises and owners of nuclear power projects that enjoy new policies in the coming year, as well as the time for policy enjoyment and tax exemption qualification review, and the Ministry of Industry and Information Technology shall notify the General Administration of Customs by letter before November 30 of each year. Copy it to the State Administration of Taxation, the Energy Bureau, the provincial department in charge of industry and information technology, and the central enterprise group. The listed enterprises and nuclear power project owners will enjoy the policy from January 1 next year.

Article 10 the provincial department in charge of industry and information technology and the central enterprise group shall respectively inform the relevant enterprises and nuclear power project owners of the list of enterprises newly enjoying the policy and the owners of nuclear power projects.

Article 11 under special circumstances, the list of enterprises newly enjoying the policy and owners of nuclear power projects cannot be issued before January 1 of the next year. Enterprises and owners of nuclear power projects who newly apply for the policy may rely on the notice of acceptance of the Import tax Policy for Major Technology and equipment issued by the Ministry of Industry and Information Technology (see Annex 2). Apply to the competent customs for the release of relevant spare parts and raw materials on the basis of tax guarantee.

Chapter III procedures for the Review of tax exemption eligibility

Article 12 the tax exemption qualifications of enterprises and owners of nuclear power projects that have enjoyed the policy shall be reviewed once every three years.

Article 13 Enterprises and owners of nuclear power projects shall, in accordance with the relevant catalogue of effective import tax policies on major technology and equipment on January 1 of the next year, submit the Review report on the Import tax Policy of enjoying Major Technology and equipment from August 1 to August 31 of the year in which the tax exemption eligibility is reviewed (see Annex 3). Among them, local enterprises submit a review report to the Ministry of Industry and Information Technology through the competent department of industry and information technology at the provincial level where the enterprise is located; the enterprises under the central enterprise group and the owners of nuclear power projects submit the review report to the Ministry of Industry and Information Technology through the central enterprise group.

Article 14 after receiving the review report, the competent department in charge of industry and information technology at the provincial level and the central enterprise group shall examine and verify whether the review report is standardized and complete and whether the materials are valid against the relevant requirements of Annex 3. Among them, the competent department of industry and information technology at the provincial level shall examine the review report in conjunction with the customs directly under the place where the enterprise is located, the provincial finance department (bureau) and the provincial tax authorities. If the review report does not comply with the provisions, the competent department of industry and information technology at the provincial level and the central enterprise group shall inform the enterprise and the owner of the nuclear power project at one time of the materials that need to be supplemented and corrected, and the enterprise and the owner of the nuclear power project shall submit the corrective materials within 5 working days. If the enterprise and the owner of the nuclear power project fail to submit a review report or corrective materials in accordance with the regulations, it shall be regarded as giving up the tax exemption qualification and shall cease to enjoy the policy from January 1 of the next year.

Article 15 the competent department in charge of industry and information technology at the provincial level and the central enterprise group shall submit the review report after examination to the Ministry of Industry and Information Technology before September 30 of the current year.

Article 16 after receiving the review report, the Ministry of Industry and Information Technology shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Energy Bureau, organize relevant industry experts to review the tax exemption qualifications of enterprises and owners of nuclear power projects that have enjoyed the policy in the form of written evaluation and defense, so as to form expert evaluation opinions.

Article 17 the Ministry of Industry and Information Technology, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, in accordance with expert evaluation opinions, jointly study and determine the list of enterprises and owners of nuclear power projects that continue to enjoy the policy, the time for which they continue to enjoy the policy, the time for the next review of tax exemption eligibility, and the list of enterprises and owners of nuclear power projects that stop enjoying the policy, The Ministry of Industry and Information Technology shall notify the General Administration of Customs by letter before November 30 of that year, and send a copy to the General Administration of Taxation, the Energy Bureau, the provincial department in charge of industry and information technology, and the central enterprise group. Continue to enjoy the policy list of enterprises and nuclear power project owners from January 1 of the next year to enjoy the policy.

Article 18 the provincial department in charge of industry and information technology and the central enterprise group shall respectively inform the relevant enterprises and nuclear power project owners of the information such as the list of enterprises that continue to enjoy the policy and stop enjoying the policy and the owners of nuclear power projects.

Article 19 the enterprises that have enjoyed the policy and the owners of nuclear power projects shall submit the Annual implementation Table of the Import tax Policy on Major Technology and equipment (see Annex 4) to the competent department of industry and information technology at the provincial level or the central enterprise group before March 1 of each year. After a summary by the provincial department in charge of industry and information technology or the central enterprise group, it shall be submitted to the Ministry of Industry and Information Technology before March 31 of each year.

Article 20 Enterprises and owners of nuclear power projects that have enjoyed the policy shall, within one month from the date of completion of the registration of the change, submit the relevant changes to the Ministry of Industry and Information Technology through the provincial industrial and information department or the central enterprise group if there is a change in the name, company type, business scope and other information. The Ministry of Industry and Information Technology shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, determine whether the changed enterprises and owners of nuclear power projects will continue to enjoy the policy; if they do not meet the requirements, they will no longer enjoy the policy from the date of registration of the change. The Ministry of Industry and Information Technology shall notify the General Administration of Customs by letter of the confirmation result (if the policy is stopped, the time of the policy shall be indicated), and send a copy to the State Administration of Taxation.

Chapter IV revision of catalogue recording

Article 21 the catalogue of major technological equipment and products supported by the state, the catalogue of imported key parts and components and raw materials of major technological equipment and products, and the catalogue of imported major technological equipment and products that are not duty-free shall be adjusted in due course. The adjustment contents include: increasing or deleting major technological equipment and products supported by the state for development, increasing or deleting major technological equipment and products importing key parts and raw materials, increasing or adjusting the import of major technological equipment and products that are not duty-free, adjusting the technical specifications, sales performance and implementation years of major technological equipment and products supported by the state, Adjust the amount of key components and raw materials imported from major technical equipment and products, and the number of years of implementation, etc.

Article 22 the major technical equipment and products added and retained in the catalogue of Major Technical equipment and products supported by the State shall be in line with the direction of industrial development and the fields specified in the catalogue. The key parts and raw materials added and retained in the catalogue of imported key parts and Raw Materials of Major Technical equipment and products shall be the key parts and raw materials that are really necessary to import for the major technical equipment and products supported by the producing country. The major technical equipment and products added in the catalogue of imported major technical equipment and products that are not duty-free shall be major technical equipment and products that can already be produced in China.

Article 23 if enterprises and owners of nuclear power projects make suggestions for the revision of the relevant catalogue, the report on proposals for revision of the relevant catalogue of tax policies on import of major technology and equipment may be submitted to the competent departments of industry and information technology at the provincial level, relevant trade associations or central enterprise groups (see Annex 5).

Article 24 the competent departments of industry and information technology at the provincial level, relevant trade associations and central enterprise groups shall screen and summarize the catalogue revision proposals submitted by enterprises and nuclear power project owners, and submit the summary table of catalogue revision proposals and the revision proposal report to the Ministry of Industry and Information Technology before March 31 of the current year.

Article 25 the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy may propose amendments to the catalogue according to the division of duties, and notify the Ministry of Industry and Information Technology by letter before March 31 of the current year.

Article 26 the Ministry of Industry and Information Technology shall, in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy, organize relevant industry experts to carry out the review of catalogue revision, which shall be published by the Ministry of Industry and Information Technology online (the publicity time is generally not less than 10 working days). The newly revised catalogue shall be issued in accordance with the procedure.

Chapter V other matters

Article 27 Enterprises and owners of nuclear power projects that have enjoyed the policy in 2020 (excluding enterprises with new policies in 2020 and owners of nuclear power projects) shall submit a tax exemption qualification review report before August 31, 2020. The subsequent tax exemption eligibility review will be carried out every three years, that is, the tax exemption eligibility of policy enterprises and nuclear power project owners from 2020 to 2022 will be reviewed in 2022, and the tax exemption eligibility of policy enterprises and nuclear power project owners from 2023 to 2025 will be reviewed in 2025, and so on.

Article 28 the Ministry of Industry and Information Technology, together with relevant departments, shall timely supervise, inspect and evaluate the implementation of policies by enterprises and owners of nuclear power projects. If enterprises and owners of nuclear power projects that enjoy the policy, in violation of the regulations, transfer duty-free imported spare parts and raw materials without authorization, transfer them for other uses or carry out other disposal, and are investigated for criminal responsibility in accordance with the law, shall cease to enjoy the policy from the date on which the illegal act is discovered.

Article 29 if enterprises and owners of nuclear power projects enjoy the policy and are included in the joint punishment list for breach of trust, the Ministry of Industry and Information Technology shall, in conjunction with relevant departments, study whether the enterprise can continue to enjoy the tax exemption policy. If you cannot continue to enjoy the tax exemption policy, the Ministry of Industry and Information Technology shall send a letter to the General Administration of Customs about the list of enterprises and the time when you stop enjoying the policy, and send a copy to the State Administration of Taxation, the Energy Bureau, the provincial department in charge of industry and information technology, and the central enterprise group.

Article 30 if an enterprise or the owner of a nuclear power project is qualified for tax exemption by falsely reporting the situation, the qualification for tax exemption shall be cancelled and dealt with in accordance with relevant laws, regulations and regulations.

Article 31 departments in charge of industry and information technology at the provincial level and central enterprise groups shall do a good job in policy interpretation and business guidance; problems existing in the process of policy implementation can be reflected to the Ministry of Industry and Information Technology, the General Administration of Customs and other relevant departments in a timely manner.

Article 32 the Ministry of Industry and Information Technology shall be responsible for the interpretation of these rules in conjunction with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Bureau of Energy.

Article 33 these rules shall enter into force as of August 1, 2020.

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