Today is 2020-05-31 Sunday,Welcome to this site 

Law

Tax regulations

Notice on adjusting the import tax policy for large environmental protection and comprehensive utilization of resources equipment and other major technical equipment

Word:[Big][Middle][Small] QR Code 2010/11/10     Viewed:    

Departments of finance (bureaus), competent departments of industry and information technology, state taxation bureau, finance bureau of xinjiang production and construction corps, guangdong branch of general administration of customs, customs directly under the administration:

According to the Treasury Department of industry and information technology, the national development and reform commission's national energy administration of customs state administration of taxation on adjustment of major technical equipment import tax policy notice (wealth tax [2009] no. 55), according to the development of relevant domestic industries in widely listen to the opinions of relevant departments, industry associations and enterprises, based on the research, environmental protection and comprehensive utilization of resources of large equipment, automatic emergency diesel generator set, airport baggage sorting system, heavy die forging hydraulic press and its key components and raw materials import tax policy adjustment, are now notified as follows:

A, since June 1, 2010, to conform to the requirements as prescribed in the domestic enterprises for the production of large countries support the development of environmental protection and comprehensive utilization of resources equipment, emergency diesel generator set, airport baggage sorting system, heavy die forging hydraulic press (see annex 1) and we really need import some key parts and raw materials (see attachment 2), shall be exempted from customs duties and import VAT.

2. As of January 1, 2011, all the items listed in article 3 of the interim provisions on import tax policy of major technical equipment attached to document no. 55 [2009] and enterprises' import of self-use equipment listed in appendix 3 of this circular, as well as the technologies, accessories and spare parts imported with the above-mentioned equipment in accordance with the contract, shall be subject to import tax.

3. For domestic enterprises applying for preferential import tax policies in related fields in annex 1 of this circular, the specific application requirements and procedures shall be implemented in accordance with the relevant provisions of document no. 55 [2009] of financial tariff.Among them, the enterprise in 2010 June solstice 1, January 1, 2011, 31 December solstice December 31, import regulations within the scope of the parts and raw materials for enjoying the import tax policies, should be in October 15, 2010 to November 15, 2011 on March 1 solstice on March 31, according to the goods tariffs [2009] no. 55 document procedures to submit application documents.

The ministry of industry and information technology or provincial industrial and information technology authorities shall review the application documents of enterprises in accordance with the provisions of document no. 55 [2009] of the financial tariff. If the application documents are in conformity with the provisions, they shall accept them and issue acceptance certificates to the enterprises.The applicant may apply to the customs for the release of the relevant parts and materials against the guarantee of tax on the strength of the certificate issued by the accepting department.Application enterprises accepted by provincial industrial and information technology authorities from October to November 2010 and March 2011 shall submit the application documents and preliminary review opinions to the ministry of industry and information technology before April 15, 2011.

Four, "the ministry of finance the general administration of customs the state administration of taxation on the adjustment of major technical equipment import tax policy regulations about listing notice (wealth tax [2010] no. 17) in attachment 1, 2, 3," large blast furnace pressure turbine power generation device "changed its name to" more than large blast furnace gas pressure turbine energy recycling device ", domestic enterprises apply to enjoy the equipment import tax preferential policies, specific application requirements and procedures according to article 3 of this circular.

Appendix 3 of document no. 17 [2010], category iii "power transmission and transformation equipment", "dc power transmission and transformation equipment" includes articles 1, 2, 4, 5 and 9."Ac power transmission and transformation equipment" includes articles 10, 11, 13, 14, 15, 17 and 18;"Ac-dc general power transmission and transformation equipment" includes items 3, 6, 7, 8, 12, 16, 19, 20, 21, 22, 23, 24 and 26.

Ministry of finance, ministry of industry and information technology, general administration of customs, state administration of taxation

September 30, 2010

Go Back
Print
0555-2233905
Mobile website