Notice from the Fujian Provincial Department of Industry and Information Technology on the application for preferential tax policies for the import of major technical equipment in 2022

According to the "Ministry of Finance, Ministry of Industry and Information Technology" , Notice of the General Administration of Customs, State Administration of Taxation, and Energy Administration on Issuing the "Implementation Rules for the Management Measures for Import Tax Policies of Major Technical Equipment" (Ministry of Industry and Information Technology Liancai [2020] No. 118), "Notice on Adjusting the Catalog of Import Tax Policies for Major Technical Equipment" Notice" (Gongxin Minlianzhongzhuang [2021] No. 198, hereinafter referred to as the "Adjustment Notice"), "Notice on organizing the application and review work of enterprises enjoying import tax policies for major technical equipment" (Gongcaihan [2022] No. 204 ) and the spirit of the Ministry of Industry and Information Technology’s 2022 major technical equipment import tax policy video and telephone conference, the notice on the declaration and review of tax exemption qualification for the 2022 major technical equipment import tax preferential policy is now as follows:

1. Application conditions

(1) Production of the "Catalogue of Major Technical Equipment and Products Supported by the State for Development" (see Attachment 1 of the "Adjustment Notice" ) listed equipment (products) or nuclear power enterprises undertaking major technical equipment-based projects in the nuclear power field;

(2) It is really necessary to import key parts and components for the import of "major technical equipment and products , Raw Materials Commodity Catalog" (see Annex 2 of the "Adjustment Notice");

(3) Enterprises applying to enjoy the policy should generally produce major technical equipment or products that are supported by the development of the state. A manufacturing enterprise is committed to having strong design, R&D and production manufacturing capabilities and a relatively complete team of professional technical personnel, and should meet the following conditions at the same time:

1. Independent legal person qualification;

2. There is no illegal or serious breach of trust;

3. Possess core technology and intellectual property rights;

2. Preferential policies

Companies that apply can be exempted from tariffs and import value-added tax on imports of some key components and raw materials in the next year.

3. Application procedures

(1) New application policy enterprises. Enterprises that newly apply for preferential tax policies on the import of major technical equipment should refer to the "Adjustment Notice" andFill out the "Application Report for Enjoying the Import Tax Policy of Major Technical Equipment" (Attachment 1, in quadruplicate, original or copy with valid seal; three electronic copies on CD-ROM) and submit it to our department before August 31, 2022. Overdue Not accepted.

(2) Enterprises that have already enjoyed the policy. Enterprises that have already enjoyed the policy should fill in the "Review Report on Import Tax Policies for Major Technical Equipment" in accordance with the "Adjustment Notice" (Attachment 2, in quadruplicate, the original or a copy with a valid seal; three copies of the electronic version on CD-ROM). Submit to our office before August 31, 2022. Overdue applications will not be accepted.

IV. Other matters

(1) Please invite the industry and information technology departments of Pingtan Comprehensive Experimental Zone and relevant Provincial group (holding) companies have done a good job in publicizing the preferential tax policies for the import of major technical equipment, striving to ensure that relevant enterprises are fully informed, actively organizing and guiding qualified equipment manufacturing enterprises to apply, and striving to benefit more enterprises from the tax exemption policy.

(2) The expert review meeting organized by the Ministry of Industry and Information Technology is planned to take the form of "online + offline", and companies that newly apply for policies should be prepared for defense.

(3) If the list of enterprises enjoying the new policy cannot be issued before January 1, 2023, the enterprise can apply to enjoy major technical equipment with the "Application for Major Technical Equipment" issued by the Ministry of Industry and Information Technology Import Tax Policy Acceptance Notice" (Attachment 3), apply to the competent customs for the formalities for the advance release of relevant parts and raw materials with tax guarantee.

(4) For products in the policy-related catalog (Ministry of Industry and Information Technology Lianhezhuang [2022] No. 198) with an implementation period of 2022, enterprises do not need to apply or review.

(5) This notice is related to Gongcaihan [2022] No. 204, MIIT Liancai [2021] No. 198, MIIT Liancai [2020] No. 118 and other documents and their attachments, You can log in to our department's portal website or download it directly from the websites of the Ministry of Industry and Information Technology and the Ministry of Finance.

Contact person: Zheng Yuhui

Attachment: 1. "Application Report for Enjoying the Import Tax Policy of Major Technical Equipment"