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2013-01-05
财政部、国家发展改革委、海关总署、国家税务总局,近日联合发布了《国内投资项目不予免税的进口商品目录(2012年调整)》(以下简称《目录》),对部分国内不能满足要求的设备降低了技术规格门槛。包括核电专用设备、乘用车模具、医药生产设备等。同时,提高了部分设备的进口免税技术规格,主要是近年来国内技术水平取得突破性进展的装备,涉及数控机床、冲压设备、电子仪表、印刷机械、环保机械、食品加工设备、冶金机械、发电设备等行业。调整后的新目录自2013年1月1日起执行。
The ministry of finance/The national development and reform commission/The general administration of customs/The state administration of taxation,Recently released[The import of domestic investment projects not exempted catalogue(2012 adjustment)](Hereinafter referred to as the[directory]),In some domestic can't satisfy the requirements of the equipment to reduce the threshold of technical specifications.Including nuclear power equipment/Passenger car die/Medical equipment, etc.At the same time,Improve the part of the equipment imported duty-free technical specifications,Mainly is the domestic technology level in recent years a breakthrough of the equipment,Involved in nc machine tools/Stamping equipment/Electronic instruments/Printing machine/Environmental protection machinery/Food processing equipment/Metallurgical machinery/Power generation equipment, etc.After the adjustment the new catalogue since January 1, 2013.
此次修订主要遵循以下原则:一是继续支持企业引进国内不能生产的先进技术设备,推动产业升级和技术进步;二是为企业在同等条件下购置国产设备提供公平、合理的外部环境,促进装备制造业健康发展;三是有效兼顾上、下游产业以及装备制造和使用部门的需求。
The revised main follow the following principles:One is to continue to support the enterprise introduces home not in the production of advanced technology and equipment,To promote industrial upgrading and technological progress;2 it is to purchase domestic equipment under the same conditions for the enterprise to provide fair/The external environment of the reasonable,Promote the healthy development of equipment manufacturing industry;Three is effective on both/Downstream of the industry and equipment manufacturing and use of the needs of the department.
此次新增条目主要包括两个部分:一是此前在相关专项政策项下已恢复征税的部分重大技术装备,包括大型铁路养护机械、天然气管道输送设备等;二是近年来国内已具备生产制造能力,且技术性能已满足国内需要的设备,以及国内将在短期内形成相当制造能力的设备,包括机场专用地面设备、包装机械、船用设备、太阳能电池生产设备等。
The new entries mainly includes two parts:One is the previous related special tax policy under resumed in part of major technical equipment,Including the large railway maintenance machinery/Natural gas pipeline transportation equipment, etc;2 it is domestic in recent years has manufacturing capabilities,And technical performance meet the needs of the domestic equipment,And domestic in the short term to form a manufacturing capacity of equipment,Including the airport ground equipment/Packaging machinery/Marine equipment/The solar cell production equipment, etc.
《目录》是执行相关进口设备免关税政策的主要依据。此次调整后的《目录》条目总数为944条,本次调整的条目共涉及454个,约占条目总数的48%。其中新增130条,删除合并11条,税号调整87条,设备名称调整62条,技术规格调整227条。
[directory]Is carried out related import equipment from the main basis of tariff policy.After the adjustment[directory]Total number of entries for 944,The adjustment of the items involved in 454,Accounts for about 48% of the total number of entries.The new 130,Delete the merger article 11,Grows 87 adjustment,Equipment name 62 adjustment,Technical specification adjustment article 227.
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