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Finance and Taxation [2009] No. 115
The provinces, autonomous regions, municipalities directly under the Central Government, the municipal finance bureaus (bureaus), the State Administration of Taxation, the Finance Bureau of the Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, and the directly affiliated customs:
In order to encourage scientific research and technological development, and promote scientific and technological progress, with the approval of the State Council, import and export of scientific and technological development products to foreign-funded R&D centers are exempted from import taxation, and domestic and foreign-funded R&D institutions purchase domestically-produced equipment for full refund of value-added tax. The relevant matters are now clearly defined as follows:
1. The foreign investment R&D center shall apply the “Interim Provisions on the Exemption of Import Taxes for Scientific and Technological Development Products†(Ministry of Finance, General Administration of Customs, Order No. 44 of the State Administration of Taxation) exempt from import taxation. According to the time of its establishment, the following conditions shall be met:
(1) For foreign-invested R&D centers established on or before September 30, 2009, the following conditions shall be met:
1. R&D expense standards: (1) For newly established foreign-invested R&D centers less than two years, the total investment is not less than US$5 million as an independent legal entity; as the company’s internal departments or branches, its total R&D investment is not Less than 5 million US dollars; (2) For foreign-invested R&D centers with two years or more, the annual expenditure of R&D expenditure of enterprises shall not be less than RMB 10 million.
2. Full-time research and experimental development personnel should not be less than 90 people.
3. The original value of the equipment purchased since its establishment has not been less than 10 million yuan.
(2) For foreign-invested R&D centers established on or after October 1, 2009, the following conditions shall be met:
1. R&D expense standard: As an independent legal person, its total investment is not less than 8 million US dollars; as the company's internal departments or branches, its total R&D investment is not less than 8 million US dollars.
2. Full-time research and experimental development personnel should not be less than 150 people.
3. The original value of the equipment purchased since its establishment has not been less than 20 million yuan.
The specific review method shall be formulated separately by the Ministry of Commerce in conjunction with the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
2. Domestic and foreign R&D institutions that apply for the full refund of VAT policies for the purchase of domestically produced equipment include:
(1) Scientific research and technology development institutions as stipulated in the Interim Provisions on the Exemption of Import Taxes for Science and Technology Development Products (Order No. 44 of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation).
(2) Scientific research institutions and schools as stipulated in the Regulations on the Exemption of Import Taxes for Scientific Research and Teaching Supplies (Ministry of Finance, General Administration of Customs, Order No. 45 of the State Administration of Taxation).
(3) A foreign-invested R&D center that meets the conditions stipulated in Article 1 of this Notice.
The specific tax refund management measures shall be formulated separately by the State Administration of Taxation and the Ministry of Finance.
3. The equipment referred to in this notice refers to the experimental equipment, devices and instruments listed in the annex to this notice that provide the necessary conditions for scientific research, teaching and scientific and technological development. '
4. The implementation period of this notice is from July 1, 2009 to December 31, 2010.
Attachment: List of technology development, scientific research and teaching equipment
Ministry of Finance, General Administration of Customs, State Administration of Taxation
October 10, 2009
annex:
List of technology development, scientific research and teaching equipment
Laboratory equipment, devices and instruments (excluding pilot equipment) that provide the necessary conditions for scientific research, teaching and technological development, including the following three categories:
First, the experimental environment
(1) Teaching laboratory instruments and devices;
(2) Teaching teaching, demonstration instruments and devices;
(3) Ultra-clean equipment (such as ventilation, sterilization, pure water, purification equipment, etc.);
(4) Special experimental environment equipment (such as ultra-low temperature, ultra-high temperature, high pressure, low pressure, strong corrosion equipment, etc.);
(5) Special power sources and light sources (such as electrodes, switches, coils, various light sources, etc.);
(6) Cleaning cycle equipment;
(7) Thermostatic equipment (such as water bath, incubator, sterilizer, etc.);
(8) Small crushing and grinding preparation equipment.
Second, sample preparation equipment and devices
(1) Special pumps (such as molecular pumps, ion pumps, vacuum pumps, peristaltic pumps, worm gear pumps, dry pumps, etc.);
(2) Cultivation equipment (such as incubators, fermenters, etc.);
(3) Micro-sampling equipment (such as pipettes, samplers, precision Tianping);
(4) Separation, purification, and concentration equipment (such as centrifuge, chromatography, chromatography, extraction, crystallization equipment, rotary evaporator, etc.);
(5) Gas, liquid, solid mixing equipment (such as vortex mixers, etc.):
(6) Gas-making equipment and gas compression equipment:
(7) Special sample preparation equipment (such as slicer, tablet press, coating machine, thinner, polishing machine, etc.), experimental injection, extrusion, granulation, membrane pressure equipment: laboratory sample pretreatment equipment;
(8) Laboratory-specific small appliances (such as dispensers, measuring tools, circulators, washers, tools, etc.).
Third, laboratory special equipment
(1) Special photographic and photographic equipment (such as underwater, high altitude, high temperature, low temperature, etc.);
(2) Research equipment and key equipment and components for ships:
(3) Special data recording equipment and materials (such as large format scanners, large format plotters, tape drives, CD players, etc.):
(4) Special electronic components (such as circuit boards, special transistors, ASICs, etc.):
(5) Special equipment for materials science (such as dry glue meter, special crucible, ceramic, graphic conversion equipment, plate making for plate, special plasma source, ion source, epitaxial furnace, diffusion furnace, sputtering instrument, ion etching machine, Material testing machine, etc.), reliability testing equipment, microelectronic processing equipment, communication simulation equipment, communication environment testing equipment;
(6) Small-scale melting equipment (such as vacuum, powder, electroslag, etc.), special welding equipment;
(7) Special equipment for small dyeing and finishing and spinning test;
(8) Electrophysiological equipment.
The three ministries issued a document on the reduction of taxation on procurement equipment of research and development institutions.
Notice of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance on the Taxation Policy for Purchasing Equipment of R&D Institutions