Notice of the Ministry of Finance on the Adjustment of Impot Duty Policies for Large Mining Dumpers Designed for Off-Highway Use and Their Key Parts and Components and Raw Materials

财政部关于调整大型非公路矿用自卸车及其关键零部件、原材料进口税收政策的通知

Promulgating Institution:Ministry of Finance

Document Number:Cai Guan Shui [2008] No. 20

Promulgating Date:02/26/2008

Effective Date:02/26/2008

Revision History:This document has been repealed pursuant to the Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the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[2008]20号

颁布时间:02/26/2008

实施时间:02/26/2008

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。

To the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and specifically designated cities in the State plan, the Finance Bureau of the Xinjiang Production and Construction Corps, and the financial supervisor's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and specifically designated cities 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. According to the relevant 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 the Implementation of Relevant Import Duty Policies Specified in the Certain Opinions of the State Council on Accelerating the Vigorous Development of Equipment Manufacturing Industry (Cai Guan Shui [2007] No. 11), the import tarrif and value-added tax at imporation paid by domestic enterprises for the import of certain key parts and components and raw materials for the development and manufacturing of large mining dumpers designed for off-highway use 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 State investment and be turned into State capital. Such refunded taxes shall be mainly used 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、制造大型非公路矿用自卸车而进口部分关键零部件、原材料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. Mining dumpers designated for off-highway use as mentioned in Article 1 hereof include large electric-wheeled mining dumpers, designed for off-highway use, with nominal capacity ≥ 108 tons and large mechanically-driven mining dumpers, designed for off-highway use, with nominal capacity ≥ 85 tons. An enterprise that applies for being accepted as eligible for the import duty policies shall meet the following conditions: (a) Having the capability of design and trial production with respect to large mining dumpers designed for off-highway use; (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 market targets and fairly large user groups, and (e) Achieving annual sales of over 15 large electric-wheeled mining dumpers designed for off-highway use and over 50 large mechanically-driven mining dumpers designed for off-highway use. The sales target may be duly lowered at the initial research and produciton period.

       二、本通知第一条所称大型非公路矿用自卸车包括额定装载质量不小于108吨的大型电动轮非公路矿用自卸车和额定装载质量不小于85吨的大型机械传动非公路矿用自卸车。提出申请享受进口税收政策的企业应具备以下条件:1、具有从事大型非公路矿用自卸车设计试制能力;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、大型电动轮非公路矿用自卸车年销售量一般应大于15台,大型机械传动非公路矿用自卸车年销售量一般应大于50台。企业研制生产初期该指标可作适当下调。

3. See Annex for the list of imported key parts and components and raw materials subject to the tax refund policies. The list shall be duly modified according to application of enterpries, result of the implementation of the policies, 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、原材料目录详见附件。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 that satisfies the conditions specified in Article 2 hereof needs to import the key parts and components listed in the Annex, the enterprise may file an application and go through the tax refund procedures in accordance with the relevant provisions of the Document (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、原材料,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 April 1, 2008, with respect to all the newly approved Chinese and foreign investment projects (subject to the date of examination, approval, or filing of the projects, hereinafter the same), the import duty exemption policies shall not be applicable to any import of electronic-wheeled dumpers, designed for off-highway use, with nominal capacity of no greater than 328 tons, articulated dumpers, designed for off-highway use, with nominal capacity of no greater than 40 tons and mechanically-driven rigid dumpers designed for off-highway use of all specfications.

With regard to the import of mining dumpers, designated for off-highway use, with the aforesaid specifications for a Chinese or foreign invested project approved prior to April 1, 2008, the provisions of the Notice of the State Council on Adjusting the Taxation Policies for Imported Equipment (Guo Fa [1997] No. 37) shall apply to till October 1, 2008. The import duty exemption policy shall not apply to any import of mining dumpers, designated for off-highway use, with the aforesaid specifications on or after October 1, 2008. 

Annex: List of Imported Key Parts and Compoents and Raw Materials of Large Mining Dumpers Designed for Off-Highway Use Subject to Tax Refund

February 26, 2008

Annex: List of Imported Key Parts and Compoents and Raw Materials of Large Mining Dumpers Designed for Off-Highway Use Subject to Tax Refund (Omitted)

       五、自2008年4月1日起，对新批准的内、外资投资项目（以项目审批、核准或备案日期为准，以下同），进口额定装载质量不大于328吨的非公路电动轮自卸车、额定装载质量不大于40吨的非公路铰接式自卸车和所有规格的机械传动非公路刚性自卸车，一律停止执行进口免税政策。

    2008年4月1日以前批准的内、外资投资项目，进口上述技术规格的非公路矿用自卸车，在2008年10月1日前仍按照《国务院关于调整进口设备税收政策的通知》（国发[1997]37号）的有关规定执行;2008年10月1日（含10月1日）以后对进口上述技术规格的非公路矿用自卸车，一律停止执行进口免税政策。

    附件:大型非公路矿用自卸车进口关键零部件、原材料退税商品清单