昨日，财政部、科技部、民政部、海关总署、国家税务总局联合发布通知，从明年1月1日起，对符合一定条件的科技类民办非企业单位进口科研用品免征进口关税和进口环节增值税、消费税。这意味着，我国现行的科学研究和教学用品进口税收优惠政策范围已经从国有科研机构和学校，扩大到民营非企业单位。

yesterday,The ministry of finance/Ministry of science and technology/The ministry of civil affairs/The general administration of customs/State administration of taxation jointly issued notice,From next year on January 1,To accord with certain condition tech of a people-run non-enterprise unit shall be exempted from import research supplies import tariff and import link value-added tax/Consumption tax.This means that,China's current scientific research and teaching supplies import tax preferential policies range has from state-owned research institutions and schools,To expand private non-enterprise units.

　　享受此税收优惠的单位应具备的条件是：在民政部或省、自治区、直辖市和计划单列市民政部门登记注册的、具有法人资格的科技类民办非企业单位；资产总额在300万元以上；从事科学研究的专业技术人员（指大专以上学历或中级以上技术职称专业技术人员）在20人以上，且占全部人员的比例不低于60%；兼职的科研人员不超过25%。

Enjoy the preferential tax units should have the condition which is:In the ministry of civil affairs or province/Autonomous region/Municipalities directly under the central government, cities specifically designated in the state plan civil affairs department of the registration/The legal person status of a people-run non-enterprise unit tech;The total assets in 3 million yuan of above;Engaged in scientific research of professional and technical personnel(Refers to the college degree or above or intermediate above title of technology of professional and technical personnel)In more than 20 people,Of all personnel and the proportion of less than 60%;Part-time scientific research personnel is not more than 25%.