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New progress in the tariff policy of the instrument industry in 2021: the implementation of the list to determine the policy

 Last Update: 2022-01-09
 Source: Internet
 Author: User

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Duty-free imports of instruments and meters during the "14th Five-Year Plan" period

"Fourteen Five" period instrument imported duty-free instruments

On April 15th, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued a notice on supporting import tax policies for technological innovation during the "14th Five-Year Plan" period
.
The policy stipulates that scientific research institutions, technology development institutions, schools, party schools (administrative schools), and libraries import scientific research, scientific and technological development and teaching supplies that cannot be produced or whose performance cannot meet the needs of the country, exempt from import duties and import value-added taxes.
Consumption tax
.

On April 16, 11 departments including the Ministry of Finance, the Central Propaganda Department, the National Development and Reform Commission, the Ministry of Education, and the Ministry of Science and Technology jointly issued the "Administrative Measures on the Import Tax Policy for Supporting Scientific and Technological Innovation during the "14th Five-Year Plan" Period", dividing each department into the tax policy Responsibilities, and clarify the conditions for scientific and technological private non-enterprise social R&D institutions and foreign-funded R&D centers that enjoy the tax policy, and announce the status table of imported goods that have not been deducted for import value-added tax under the tax policy
.

On September 30, the Ministry of Science and Technology, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Regulations on the Tax-Free Import of Scientific Research, Technological Development and Teaching Supplies for Scientific Research Institutions and Other Scientific Research Institutions", clarifying scientific research institutes, scientific research bases, and transformational scientific research Institutions, social research and development institutions, and changes in scientific research institutions meet the definition of tax-exempt qualifications, and the procedures and procedures for different units to apply for tax-exempt qualifications have been determined
.

On October 29, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the tax exemption list for imported scientific research, technological development and teaching supplies during the "14th Five-Year Plan" period (the first batch), listing the tax-free imported scientific research and teaching products.
Many of them are related to equipment, as follows:

1.
Instruments, meters and accessories for analyzing, measuring, inspecting, measuring, observing, generating and processing signals;

2.
Equipment used for experiment and teaching, excluding equipment used for pilot test and production, is divided into three major contents: experimental environment, sample preparation equipment and equipment, and laboratory special equipment;

3.
For maintenance purposes, the list of tax-free imported commodities under the "Notice of the Ministry of Finance and the General Administration of Customs and Taxation on Supporting Import Tax Policies for Scientific and Technological Innovation during the 14th Five-Year Plan" (Caiguanshui [2021] No.
23) has been tax-exempted or can be imported.
Imported instruments, meters and equipment exempted from duty, or special parts and accessories imported separately for the purpose of improving, expanding or upgrading their functions (within 10 years from the date of customs release of imported instruments, meters and equipment, but no more than The policy implementation period is December 31, 2025);

　　4.
Medical testing and analysis instruments and their accessories and supporting equipment
.

Analytical Instruments

　　Relevant catalog adjustments to import tax policies for major technological equipment

　　On May 13, the Ministry of Industry and Information Technology announced the relevant catalogue of import tax policies for major technical equipment (revised in 2021), including the "Catalog of Major Technical Equipment and Products Supported by the State for Development (Revised in 2021)" and "Key Imported Components and Parts of Major Technical Equipment and Products" , Raw Material Commodity Catalog (revised in 2021)" and "Catalog of Imported Major Technical Equipment and Products Not Exempted from Duty (revised in 2021)"
.

　　On December 10, the Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the National Energy Administration formally released the revised catalogue of the import taxation policies for major technological equipment
.
The catalogue has undergone major adjustments in the field of detection instruments and medical equipment.
For example, atmospheric PM2.
5 online source analysis mass spectrometry monitoring system and atmospheric online ion chromatograph were removed from the "Catalogue of Major Technical Equipment and Products Supported by the State for Development" and included "Catalog of Imported Major Technical Equipment and Products Not Exempted from Duty"
.

　　Import tax exemption for energy resource exploration, development and utilization equipment

　　On April 12, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued a notice on the import tax policy for the exploration, development and utilization of energy resources during the "14th Five-Year Plan" period.
, And directly used in exploration and development operations (including technical data imported with the equipment in accordance with the contract), equipment, spare parts, and special tools are exempt from import duties or import duties and import value-added taxes
.

　　On October 26, the "List of Duty-Free Imports for Exploration, Development and Utilization of Energy Resources (2021 Edition)" was announced.
The list includes portable X-ray diffractometers, pressure gauges (gauges), downhole pressure sensors and other instruments and sensors
.

　　Give zero-tariff treatment to 98% of tax items in least developed countries

　　On December 13, the Customs Tariff Commission of the State Council issued an announcement on granting zero-tariff treatment to 98% tax items of least developed countries, and announced a table of preferential tax rates for 98% tax items
.
Table relates to large instruments, including analytical instruments, optical instruments, measurement test instrument and the like
.
Some instrument zero-tariff products are as follows:

　　Tariff adjustment plan for 2022 is released

　　On December 13, the Tariff Commission of the State Council issued the "2022 Tariff Adjustment Plan" to adjust the import and export tariffs of certain commodities
.
There are many adjustments related to equipment
.

　　In the "2021-2022 Tariff Transformation Correspondence Table (Tax Tariff Item and Tax Rate Conversion)", the three types of mass spectrometers-helium mass spectrometer leak detectors for integrated circuit production, mass spectrometers and other tariff codes have been changed
.

　　In the "Imported Commodities Provisional Tax Rate Table", gas or smoke analyzers, chromatographs and electrophoresis instruments, spectrometers using optical rays (ultraviolet, visible light, infrared), spectrophotometers and spectrographs, and other physical and chemical analysis instruments and The most-favored nation tax rate for 2022 and the provisional tax rate for 2022 are determined for equipment and other equipment
.

　　In the "Import and Export Tariffs Domestic Subheading Notes Adjustment Table", the notes for nuclear magnetic resonance imaging equipment, X-ray non-destructive flaw detection equipment, and gamma-ray non-destructive flaw detection equipment have been revised.
The notes of the instruments and devices for the flow rate and cumulative flow rate are deleted
.

　　Original Title: New Development of Tariff Policy for Instrument Industry in 2021: List Confirmation Policy Implementation

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