Laws of the People's Republic of China

Circular of the Ministry of Science and Technology on Disseminating the Announcement of Import Taxation Policy of Encouraging the Popularization of Science

Guo Ke Fa Cai Zi [2007] No.55

The competent departments (commissions and bureaus) of science in all provinces, autonomous regions, municipalities, cities directly under State planning, and all the concerned scientific and technological institutions:

The Announcement of Import Taxation Policy of Encouraging the Popularization of Science issued by the Ministry of Finance (hereinafter referred to as the Circular) is now disseminated to you. Please have it well implemented.

Appendix: Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization

Ministry of Science and Technology

February 6, 2007 Appendix: Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization of Science

Cai Guan Shui [2007] No.4

Ministry of Science and Technology, General Administration of Customs:

With the approval of the State Council, from January 1, 2006 to December 31, 2008, science & technology museums, natural museums, planetariums, weather stations, earthquake observatories and scientific bases attached to scientific and technological institutions open to the public will be exempted from the import tariffs and value-added taxes for the videotapes of scientific films and TV works imported in all forms. See the appendix for the name and tax registration number of imported films and TV videos.

The scientific film and TV works to be imported by the aforementioned scientific institutions shall be ratified by local competent departments (commissions and bureaus) of science.

The aforementioned scientific institutions shall go through procedures of tax exemption with relevant credentials in the local customs for the confirmed scientific film and TV works to enjoy the preferential policy of taxation.

Appendix: Name and Tax Registration Number of Imported Film and TV Works (omitted)