Laws of the People's Republic of China

Reply of the State Council Concerning the Consent with the Tax Preferential Policies on the Import of Articles Used for Scientific Research and Teaching

Guo Han [2007] No. 1

The Ministry of Finance, General Administration of Customs and State Administration of Taxation,

Your Request for Approving the Provisions on Exempting Import Duties from the Articles Used for Scientific Research and Teaching (Draft for Examination and Approval) and the Interim Provisions on Exempting Import Duties from the Articles Used for Developing Science and Technology (Draft for Examination and Approval) (Cai Guan Shui [2006] No. 59) have been received. A reply is hereby given as follows:

As regards the articles to be used for scientific research and teaching that can not be manufactured in China or whose performances can not meet the demand and which are imported by scientific research institutes, colleges and universities, as well as the articles for developing science and technology that can not be manufactured in China or whose performances can not meet the demand and which are imported prior to December 31, 2010 by restructured institutions for scientific and research, National Engineering (Technology) Research Center, national important laboratories, enterprise technology centers and other scientific and technological development institutions, the import linkage duties, import linkage value-added tax, and consumption tax are approved to be exempted. You shall, in accordance with the Regulation on the Procedures for Formulating Ministerial Rules, jointly formulate and announce the concrete implementation measures to be in force as of February 1, 2007. The Provisions on Exempting Import Duties from the Articles Used for Scientific Research and Teaching as approved by the State Council on January 22, 1977 and promulgated by Decree No. 61 of the General Administration of Customs on April 10, 1997 shall be concurrently abolished.

The State Council

January 5, 2007