Notice of the Ministry of Finance on Preferential Import Tax Policies for Supporting the Development of New Display Device Industry

财政部关于扶持新型显示器件产业发展有关进口税收优惠政策的通知

Promulgating Institution:Ministry of Finance

Document Number:Cai Guan Shui [2009] No. 32

Promulgating Date:05/19/2009

Effective Date:05/19/2009

颁布机关:财政部

文      号:财关税[2009]32号

颁布时间:05/19/2009

实施时间:05/19/2009

Departments (bureaus) of finance of Beijing Municipality, Shanghai Municipality, Jiangsu Province, Guangdong Province, Sichuan Province, Shenzhen Municipality and Anhui Province:

   北京、上海、江苏、广东、四川、深圳、安徽省（市）财政厅（局）：

In order to encourage and promote the development of new display device industry, upon approval of the State Council, the implementation term of the Notice of the Ministry of Finance on the Tax Policies Concerning Supplies Imported by Enterprise That Engage in the Production of Thin Film Transistor Liquid Crystal Display Devices (Cai Guan Shui [2006] No. 4) shall be extended by three year. The preferential import tax policies stipulated in the Notice shall be extended to enterprises producing planar display panel (PDP) and organic light-emitting diode (OLED) panel, and the operation procedures thereof shall be determined by reference to the document Cai Guan Shui [2006] No. 4. Issues concerning the relevant import tax policies are hereby notified as follows:

    为鼓励和促进新型显示器件产业的发展,经国务院批准,将《财政部关于薄膜晶体管液晶显示器件生产企业进口物资税收政策的通知》(财关税[2006]4号)执行期限延长3年,同时将该通知规定的进口税收优惠政策范围扩大至等离子显示面板(PDP)和有机发光二极管显示面板(OLED)生产企业,操作程序比照财关税[2006]4号文件执行。现将有关进口税收政策及相关事宜通知如下:

1. From January 1, 2009 to December 31, 2011, where enterprises engaging in the production of TFT-LCD, PDP and OLED (hereinafter collectively referred to as "New Display Devices") import construction materials and accessory systems used for decontamination chambers which are unable to be produced in China, import duties and value-added taxes at importation shall be exempted; where such enterprises import spare parts and accessories of production equipments which are unable to be produced in China, import duties and value-added taxes at importation shall be exempted; where such enterprises import raw materials and consumables of production nature for self-use (including research and development) which are unable to be produced in China, import duties shall be exempted and value-added taxes at importation shall be collected as stipulated.

       一、从2009年1月1日至2011年12月31日期间,对从事薄膜晶体管液晶显示器件(TFT-LCD)、等离子显示面板(PDP)和有机发光二极管显示面板(OLED)(以下统称新型显示器件)的生产企业进口国内不能生产的净化室专用建筑材料、配套系统,免征进口关税和进口环节增值税;对其进口国内不能生产的生产设备零配件,免征进口关税和进口环节增值税;对其进口国内不能生产的自用生产性(含研发用)原材料和消耗品,免征进口关税,照章征收进口环节增值税。

2. The policy-related applications of new display device producing enterprises, amount of tax exemption for the spare parts and accessories of equipments within the scope as stipulated for maintenance, and report on annual import tax exemption on spare parts and accessories used for maintenance and raw materials and consumables used for production shall be handled by reference to Article 2, Article 4 and Article 8 of the document Cai Guan Shui [2006] No. 4.

       二、新型显示器件生产企业的政策申请、维修规定范围内设备用零配件免税额度、维修用零配件及生产性原材料和消耗品年度进口免税情况报告等比照财关税[2006]4号文件第二、四、八条办理。

3. The tax-exempt supplies imported by new display device producing enterprises in accordance with this Notice shall be used only for the production and construction of these enterprises, and may not be transferred or used for other purpose. If any enterprise violates the policies, its qualification for enjoying the preferential policies shall be cancelled.

       三、新型显示器件生产企业根据本通知免税进口的物资只能用于本企业的生产建设,不得转让或移作他用。违反政策规定的企业将被取消享受该政策的资格。

4. The Ministry of Finance shall, jointly with relevant departments, timely revise the list of tax-exempt products under the said policy and properly adjust relevant technical threshold in light of the domestic industrial distribution and actual technical advance. 

Ministry of Finance

May 19, 2009

       四、财政部会同有关部门对上述政策的免税进口产品清单适时进行调整，同时根据国内产业布局和技术进步的实际情况，合理调整享受上述政策的技术门槛。

    财政部

    二○○九年五月十九日