Notice of the Beijing Financial Bureau on Forwarding and Distributing the Notice of the Ministry of Finance on Adjusting the Import Tax Policy for Large, Precision and High-speed Digital Control Equipments and their Key Parts

北京市财政局转发《财政部关于调整大型、精密、高速数控设备及其关键零部件进口税收政策的通知》的通知

Promulgating Institution: Beijing Financial Bureau

Document Number: Jing Cai Shui [2008] No. 634

Promulgating Date: 04/21/2008

Effective Date: 04/21/2008

颁布机关: 北京市财政局

文      号: 京财税[2008]634号

颁布时间:04/21/2008

实施时间: 04/21/2008

All financial bureaus at district and county levels:

The Notice of the Ministry of Finance on Adjusting the Import Tax Policy for Large, Precision and High-speed Digital Control Equipments and their Key Parts is hereby transmitted to you for earnest implementation.

April 21, 2008

   各区县财政局:

   现将《财政部关于调整大型 精密 高速数控设备及其关键零部件进口税收政策的通知》（财关税[2008]32号）转发给你们，请遵照执行。

二○○八年四月二十一日

Notice of the Ministry of Finance on Adjusting the Import Tax Policy for Large, Precision and High-speed Digital Control Equipments and their Key Parts

财政部关于调整大型、精密、高速数控设备及其关键零部件进口税收政策的通知

Financial departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Bureau of Finance of Xinjiang Production and Construction Corps, Finance Supervisor's Offices of the Ministry of Finance in all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan:

    各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

1. In accordance with the provisions of the Notice of the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs and the State Administration of Taxation on Enforcement of the Relevant Import Tax Policies Stipulated in the Opinions of the State Council on Accelerating the Development of Equipment Manufacturing Industry (Cai Guan Shui [2007] No. 11), the import duty and import-related value-added tax paid by domestic enterprises on certain imported key parts for the development and manufacturing of large, precision and high-speed digital control equipments and their functional components shall be refunded after collection as of January 1, 2008 (subject to the date on which the Customs receives an enterprise's import declaration). The refunded taxes shall be regarded as a State investment and used as State capital mainly for the enterprise's research, development and production of new products and enhancement of capacity for independent innovation.

       一、根据《财政部国家发展改革委海关总署国家税务总局关于落实国务院加快振兴装备制造业的若干意见有关进口税收政策的通知》(财关税[2007]11号)的有关规定,自2008年1月1日(以进口申报时间为准)起,对国内企业为开发、制造大型、精密、高速数控设备及其功能部件而进口部分关键零部件所缴纳的进口关税和进口环节增值税实行先征后退,所退税款作为国家投资处理,转为国家资本金,主要用于企业新产品的研制生产以及自主创新能力建设。

2. The large, precision and high-speed digital control equipments referred to in Article 1 of this Notice shall mean horizontal and vertical machining center, planer type machining center (including plane milling and boring machine), digital control lathe (including turning center), CNC heavy-duty horizontal lathe (including turning center), large digital control vertical turning machine (including turning center), digital control milling-boring machine (including miller machining center), digital control gear hobbing machine, digital control gear planer, digital control gear shaving machine, digital control gear grinding machine, digital control enclosed mechanical press and large multi-station press, digital control laser press and cutting machine, digital control non-pulling wheel lathe and flexible manufacturing system. Functional components consist of the digital controller, high-speed electrical axis (machining center), digital control of dynamic tool rest, digital control revolving dial, ball screw assembly, linear rolling guide and automatic toll changer. See the Annex for specific technical specifications of and requirements for the aforesaid digital control equipment and functional components.

To apply for the benefits of import tax policy, an enterprise shall meet the following conditions: (a) Having the capability of design and trial production with respect to large, precision and high-speed digital control equipments and their functional components; (b) Having a technical research and development team with expertise in all relevant fields; (c) Having the abilities of learning and manufacturing; (d) Having specific marekt targets and fairly large user groups; (e) The enterprise's annual sales of digital control equipment or functional components shall, in general, be more than 100 units/sets; in the early research and production period, the annual sales can be duly lowered, and no required annual sales of heavy and precision digital control equipment is specified, etc.

       二、本通知第一条所称大型、精密、高速数控设备包括立式或卧式加工中心、龙门式加工中心(含龙门镗铣床)、数控车床(含车削中心)、重型数控卧式车床(含车削中心)、大型数控立式车床(含车削中心)、数控铣镗床(含铣镗加工中心)、数控滚齿机、数控插齿机、数控剃齿机、数控磨齿机、数控闭式机械压力机及大型多工位压力机、数控激光冲压切割复合机、数控不落轮车床、柔性制造系统,功能部件包括数控装置、高速电工轴(加工中心)、数控动力刀架、数控回转工作台、滚珠丝杠副、直线滚动导轨、自动换刀装置,上述数控设备及其功能部件的具体技术规格和要求见附件。

    提出申请享受进口税收政策的企业应具备以下条件:1、具有从事大型、精密、高速数控设备及其功能部件设计试制能力;2、具备专业比较齐全的技术人员队伍;3、有较强的消化吸收能力和生产制造能力;4、已有明确的市场对象和较大用户群;5、企业数控设备或功能部件年销售量一般应大于100台/套,企业研制生产初期年销售量可适当下调,重型数控设备和超精密数控设备年销售量不限等。

3. See the Annex for the list of imported key parts subject to the tax refund policy. The list will be duly modified according to import declarations, policy implementation effect and the ability of the domestic market to provide the auxiliary items, etc.

       三、享受退税政策的进口零部件目录详见附件。今后退税商品清单将根据企业申请、政策实施效果、国内配套能力等情况适时进行调整。

4. Where an enterprise meeting the conditions specified in Article 2 of this Notice needs to import the key parts listed in the Annex, the enterprise may submit an application and go through the tax refund procedures in accordance with relevant provisions of Cai Guan Shui [2007] No. 11.

       四、符合本通知第二条规定的企业如需进口附件中关键零部件,可按照财关税[2007]11号文件的有关规定申请办理退税手续。

5. As of May 1, 2008, for the newly approved foreign investment projects in the encouraged category pursuant to Catalogue for the Guidance of Foreign Investment Industries (The project examination, approval, or filing date shall prevail, hereinafter the same), where an enterprise imports self-use machine tools and pressure forming machinery as listed in Paragraphs 1, 2 and 3 of Category 10 of general equipment in "Catalogue of Non-tax-free Imported Commodities in Domestic Investment Projects (Revised in 2006)" (Bulletin No. 2 of the Ministry of Finance in 2007) within the total amount of investment, the import duty shall be levied but import-related value-added tax shall be exempted.

For the foreign investment projects enjoying preferential tax rates as stipulated in Circular of the State Council on Adjustment of the Tax Policy Concerning Imported Equipment (Guo Fa [1997] No. 37) and approved before May 1, 2008, where an enterprise imports the aforesaid equipment within the total amount of investment, it shall be implemented in accordance with the relevant provisions before November 1, 2008; and where an enterprise imports the aforesaid self-use equipment within the total amount of investment for the abovementioned foreign investment projects on or after November 1, 2008, the import duty shall be levied but the import-related value-added tax shall be exempted.

For the aforesaid self-use equipment imported for foreign-invested dominant industry projects in central and western regions, foreign government loan projects and loan projects of international financial organizations and unpriced import equipment provided by processing trade foreign traders, it shall be executed pursuant to the above two Articles of this Notice.

       五、自2008年5月1日起，对新批准的符合《外商投资产业指导目录》鼓励类的外商投资项目（以项目审批、核准或备案日期为准，以下同），在投资总额内进口《国内投资项目不予免税的进口商品目录（2006年修订）》（财政部2007年第2号公告）通用设备第十类第（一）、（二）、（三）款所列的自用机床和压力成形机械，一律征收进口关税，仍可免征进口环节增值税。

    2008年5月1日以前批准的可享受《国务院关于调整进口设备税收政策的通知》（国发[1997]37号）规定的外商投资项目，在投资总额内进口上述自用设备，在2008年11月1日前仍按照有关规定执行;2008年11月1日（含11月1日）以后对上述外商投资项目在投资总额内进口上述自用设备，一律征收进口关税，仍可免征进口环节增值税。

    中西部外商投资优势产业项目、外国政府贷款项目和国际金融组织贷款项目进口上述自用设备、加工贸易外商提供的上述不作价进口设备，比照上述两款执行。

Annex: List of large, precision and high-speed digital control equipment and key parts subject to tax refund (omitted)

March 26, 2008

    附件:大型、精密、高速数控设备关键零部件退税商品清单（略）

    二OO八年三月二十六日