Notice on the Levy of Taxes on Imported Equipment for Processing and Assembling Factories Undergoing Transformation into Legal Person Enterprises

财政部关于来料加工装配厂转型为法人企业进口设备税收问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Guan Shui [2009] No. 48

Promulgating Date: 07/16/2009

Effective Date: 07/16/2009

颁布机关: 财政部

文      号: 财关税[2009]48号

颁布时间: 07/16/2009

实施时间:07/16/2009

To the General Administration of Customs:

   海关总署：

In order to promote the transformation of toll processing enterprises , upon approval by the State Council, we hereby notify the following issues concerning the levy of taxes on imported equipment involved in the course wherein the processing and assembling factories (hereinafter referred to as "Processing Factories") make capital contribution with non-valuated equipment to establish legal person enterprises:

    为促进来料加工企业转型,经国务院批准,现就来料加工装配厂(以下简称来料加工厂)以不作价设备出资设立法人企业过程中涉及的进口设备税收问题通知如下:

1. With effect from July 1, 2009 to June 30, 2011, if a Processing Factory makes capital contribution with non-valuated equipment provided by a foreign investor to establish a legal person enterprise, such Process Factory shall be exempt from making up the payment for customs duties and import VAT on the non-valuated equipment for which processing trade handbooks have been filed on or before December 31, 2008 and declaration for import has been made on or before June 30, 2009, and which is still within the period of customs supervision and control. The period of customs supervision and control of the relevant non-valuated equipment may be calculated consecutively.

       一、自2009年7月1日至2011年6月30日,来料加工厂以外商提供的不作价设备出资设立法人企业的,准予对其在2008年12月31日及以前已经办理了加工贸易手册备案、并且在2009年6月30日及以前申报进口的尚处在海关监管年限内的不作价设备,免予补缴进口关税和进口环节增值税。有关不作价设备的海关监管年限可连续计算。

2. With respect to non-valuated equipment filed on or after January 1, 2009, and non-valuated equipment filed on or before December 31, 2008 with respect to which an import declaration is made on or after July 1, 2009, if a Processing Factory makes capital contribution with the aforesaid non-valuated equipment to establish a legal person enterprise, the Process Factory shall pay the originally omitted customs duties on such non-valuated equipment in accordance with the current policies and provision, unless the newly established legal person enterprise engages in projects that fall within the categories of the encourage industries by the State or within the prioritized industries for foreign investment in China's mid-and-western region.

July 16, 2009

       二、对以2009年1月1日及以后新备案的不作价设备以及在2008年12月31日以前备案但在2009年7月1日及以后申报进口的不作价设备出资设立法人企业的，按现行政策规定，除新成立的法人企业所从事的项目属于国家鼓励类产业条目或中西部地区外商投资的优势产业项目外，一律照章补征关税。

    二OO九年七月十六日