Notice of the Minsitry of Finance, the State Administration of Taxation and the General Administration of Customs on Implementation of the Import Tax Policy Concerning Parts of Large Full-Face Tunnel Boring Machines

财政部关于实施大型全断面隧道掘进机零部件进口税收政策的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Guan Shui No.63[2007]

Promulgating Date: 08/22/2007

Effective Date:08/22/2007

Revision History:This document has been repealed pursuant to the Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation and the National Energy Administration on the Adjustment of Import Tax Policies for Major Technical Equipment promulgated on August 20,2009.

颁布机关:财政部

文      号：财关税[2007]63号

颁布时间:08/22/2007

实施时间:08/22/2007

修订记录: 根据2009年8月20日发布的《财政部、国家发展和改革委员会、工业和信息化部、海关总署、国家税务总局、国家能源局关于调整重大技术装备进口税收政策的通知》，此文件被宣布废止。

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 the Xinjiang Production and Construction Corps, and 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 Policy Stipulated in the Opinions of the State Council on Accelerating the on of the Development of Equipment Manufacturing Industry (Cai Guan Shui [2007] No. 11), the import tarrif and import-related value-added tax paid by domestic enterprises on certain imported key parts for the development and manufacturing of large Full-Face Tunnel Boring Machines shall be refunded after collection as of January 1, 2007 (subject to the date on which the Customs receives an enterprise's import declaration ). The refunded taxes shall be regarded as national investment and used as national 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2007年1月1日(以海关接受企业申报进口的日期为准)起,对国内企业为开发、制造大型全断面隧道掘进机而进口的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. For the purpose of this Notice, "large Full-Face Tunnel Boring Machines" refers to those whose cutter head is ≥5m in diameter, including earth pressure balance shields, hard rock Tunnel Boring Machines, earth balanced shields and combined shields. An applicant enterprise shall meet the following conditions: 1. Having the capability of design and trial production with respect to large TBMs; 2. Having a technical research and development team with expertise in all relevant fields; 3. Having the abilities of learning and manufacturing complete machines; and 4. Having specific marekt targets and user groups and having received production orders.

       二、本《通知》所称大型全断面隧道掘进机是指刀盘直径≥5米的大型全断面隧道掘进机,包括土压平衡式盾构机、硬岩掘进机(TBM)、泥土平衡式盾构机和复合盾构掘进机等四种类型。提出申请的企业应具备以下条件:

    1.具有从事大型全断面隧道掘进机设计试制能力;

    2.具备专家背景比较齐全的技术研发队伍;

    3.有较强的消化吸收能力和整机生产制造能力;

    4.具有明确的市场对象和用户群,并已获得生产订单。

3. See Annex 1 (Omitted) for the list of imported key parts subject to tax refund policies. 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关键零部件清单详见附件1。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 Annex 1 (omitted), the enterprise may, through the Provincial People's Government at the place of its location or the financial department at the same level, apply to the Ministry of Finance to enjoy the policy of tax refund and increase of national capital. Central enterprises may directly submit the application to the Ministry of Finance. Please refer to Cai Guan Shui [2007] No. 11 for details of the application documents and tax refund procedures.

Annexs(Omitted)

Ministry of Finance

August 22, 2007

       四、符合本《通知》第二条规定的企业如需进口附件1所列的关键零部件，可通过企业所在地省级人民政府或同级财政部门向财政部提出申请享受退税并转增国家资本金的政策;中央企业可直接向财政部提出申请。企业申请文件的内容以及办理退税的程序详见财关税〔2007〕11号文件。

    附件:1.大型全断面隧道掘进机进口关键零部件退税商品清单

    2.财关税〔2007〕11号

    中华人民共和国财政部

    二○○七年八月二十二日