The Ministry of Finance has recently introduced a special import tax policy to support the independent innovation of China's CNC equipment industry. The specific policy is as follows: Since January 1, 2008, import duties and value-added tax on imports have been imposed on key components imported by domestic companies for the development and manufacture of large-scale, precision, high-speed numerical control equipment and their functional components. Backwards.
CNC equipment is an important symbol of the country's manufacturing level. For a long time, China's high-end CNC machine tools basically relied on imports, and the development of CNC systems and functional components lags behind. This has severely restricted the upgrading of China's manufacturing industry and even jeopardized industrial safety and economic development.
The Ministry of Finance stipulates that, as of May 1, 2008, foreign-invested projects that meet the newly approved “Foreign Investment Industry Guidance Catalogue†encouragement category will be imported within the total investment amount. (Amended in 2006) (Announcement No. 2 of 2007 of the Ministry of Finance) The self-use machine tools and pressure forming machines listed in the 10th category (1), (2) and (3) of the general equipment shall be subject to import duties. Can be exempted from import VAT. The foreign investment projects approved by May 1, 2008, which are entitled to the “Notice of the State Council on Adjusting the Taxation Policy on Imported Equipment†(Guo Fa [1997] No. 37), import the above-mentioned self-use equipment within the total investment amount, in 2008, 11 Before 1st of the month, it will still be implemented in accordance with relevant regulations; after November 1, 2008 (including November 1st), the import of the above-mentioned self-use equipment for the above-mentioned foreign-invested projects in the total investment amount will be subject to import tariffs, and the import value-added tax can still be exempted. . The aforesaid provisions apply to the above-mentioned non-priced imported equipment provided by the foreign-funded foreign-invested advantageous industrial projects, foreign government loan projects, and international financial organization loan projects imported from the aforementioned self-use equipment and processing trade.
The notice clearly stated that the enterprises that applied for enjoying the import taxation policy should meet the following requirements: they should have the ability to design large-scale, precision, high-speed numerical control equipment and their functional components; have a relatively complete professional technical staff; have strong digestion and absorption capacity. And manufacturing capacity; there are clear market objects and large user groups; the annual sales volume of enterprise numerical control equipment or functional components should generally be greater than 100 units/set, and the annual sales volume at the initial stages of enterprise development and production can be appropriately reduced, with heavy-duty numerical control equipment and super The annual sales of precision CNC equipment are not limited. In the future, the list of tax rebates will be adjusted in due course according to the conditions of the company's application, policy implementation, and domestic support capabilities.
The person in charge of the Customs Department of the Ministry of Finance believes that the introduction of the above policy will greatly enhance the R&D and manufacturing capabilities of the company. Relevant persons in the domestic machine tool manufacturing industry also stated that this policy will effectively promote the establishment of an independent development model for technology introduction, digestion, absorption, and re-innovation, and provide important support for China's equipment manufacturing industry and national economic development.
CNC equipment is an important symbol of the country's manufacturing level. For a long time, China's high-end CNC machine tools basically relied on imports, and the development of CNC systems and functional components lags behind. This has severely restricted the upgrading of China's manufacturing industry and even jeopardized industrial safety and economic development.
The Ministry of Finance stipulates that, as of May 1, 2008, foreign-invested projects that meet the newly approved “Foreign Investment Industry Guidance Catalogue†encouragement category will be imported within the total investment amount. (Amended in 2006) (Announcement No. 2 of 2007 of the Ministry of Finance) The self-use machine tools and pressure forming machines listed in the 10th category (1), (2) and (3) of the general equipment shall be subject to import duties. Can be exempted from import VAT. The foreign investment projects approved by May 1, 2008, which are entitled to the “Notice of the State Council on Adjusting the Taxation Policy on Imported Equipment†(Guo Fa [1997] No. 37), import the above-mentioned self-use equipment within the total investment amount, in 2008, 11 Before 1st of the month, it will still be implemented in accordance with relevant regulations; after November 1, 2008 (including November 1st), the import of the above-mentioned self-use equipment for the above-mentioned foreign-invested projects in the total investment amount will be subject to import tariffs, and the import value-added tax can still be exempted. . The aforesaid provisions apply to the above-mentioned non-priced imported equipment provided by the foreign-funded foreign-invested advantageous industrial projects, foreign government loan projects, and international financial organization loan projects imported from the aforementioned self-use equipment and processing trade.
The notice clearly stated that the enterprises that applied for enjoying the import taxation policy should meet the following requirements: they should have the ability to design large-scale, precision, high-speed numerical control equipment and their functional components; have a relatively complete professional technical staff; have strong digestion and absorption capacity. And manufacturing capacity; there are clear market objects and large user groups; the annual sales volume of enterprise numerical control equipment or functional components should generally be greater than 100 units/set, and the annual sales volume at the initial stages of enterprise development and production can be appropriately reduced, with heavy-duty numerical control equipment and super The annual sales of precision CNC equipment are not limited. In the future, the list of tax rebates will be adjusted in due course according to the conditions of the company's application, policy implementation, and domestic support capabilities.
The person in charge of the Customs Department of the Ministry of Finance believes that the introduction of the above policy will greatly enhance the R&D and manufacturing capabilities of the company. Relevant persons in the domestic machine tool manufacturing industry also stated that this policy will effectively promote the establishment of an independent development model for technology introduction, digestion, absorption, and re-innovation, and provide important support for China's equipment manufacturing industry and national economic development.
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