Provincial Department of Commerce, Provincial Department of Finance Wuhan Customs, State Administration of Taxation, Hubei Taxation Bureau Notice on the issuance of the Measures for the Verification of the Duty-free Qualification of Imported Equipment Purchased by Foreign-Funded R&D Centers in Hubei Province
Bureau of Commerce and Finance of Shennongjia Forest District, under the jurisdiction of Customs and State Administration of Taxation Taxation of cities, prefectures, directly administered cities and forest districts in Hubei Province:
In order to implement the Notice of the General Administration of Customs and Taxation of the Ministry of Finance on Supporting the Import Tax Policy of Scientific and Technological Innovation During the 14th Five-Year Plan Period (wealth tax  no. 23), According to the Notice of the Ministry of Finance and other departments on Administrative Measures for the Import Tax Policy of Supporting Scientific and Technological Innovation During the 14th Five-Year Plan Period (wealth tax  no. 24) requirements, The Provincial Department of Commerce, the Provincial Department of Finance, Wuhan Customs and the Provincial Tax Bureau jointly formulated the Verification Measures for the Exemption Qualification of Imported Equipment Purchased by Foreign-funded R&D Centers in Hubei Province, which is now distributed to you. Please carry out the work according to the actual situation.
Hubei Provincial Department of Commerce
Finance Department of Hubei Province
State Administration of Taxation Hubei Taxation Bureau
July 15, 2021
Measures for the verification of the duty-free qualification of Foreign-funded R&D centers for purchasing imported equipment in Hubei Province
Article 1 Foreign-funded R & D centers referred to in these Measures refer to institutions established by foreign investors engaged in research and development and experimental development (including intermediate tests for R & D activities) in the fields of natural sciences and related science and technology, the contents of which include basic research, applied research and product development, etc. The form of a foreign-funded R&D center may be an independent legal entity established by a foreign investor in the form of joint venture, cooperation or sole proprietorship, a branch of a foreign-funded enterprise that is not an independent legal entity, or an independent R&D department established within a foreign-funded enterprise.
Article 2 These Measures shall apply to foreign-funded R&D centers within the administrative areas of this province.
Article 3 A foreign-funded R&D center that is qualified for duty-free purchase of imported equipment shall meet the following requirements:
（1）Standard of R&D expenses: As an independent legal person, its total investment is not less than US $8 million; As a non-independent legal person with departments or branches within the company, its total investment in research and development shall not be less than $8 million.
（2）No less than 80 full-time research and experimental development personnel.
(3)The original value of the accumulated equipment purchased since its establishment shall not be less than 20 million yuan.
(4)In the above articles 1, 2 and 3, the relevant definitions are as follows:
1."Total investment" refers to the amount specified in the receipt of the foreign investment information report.
2."Total R&D investment" refers to the assets invested by the foreign-invested enterprise specifically for the establishment and construction of the R&D center, including the assets to be invested and the assets to be purchased by signing the purchase contract (the list of acquired assets and the contract list of acquired assets to be purchased shall be submitted).
3.The "full-time research and experimental development personnel" refers to the activities of science and technology personnel of full-time engaged in basic research, applied research and experimental development of three kinds of project activities, including direct to participate in the above three categories of personnel, and related activities in the professional management personnel and materials for the projects of science and technology literature, material supply, equipment of direct service, The above mentioned personnel shall sign a labor contract with the foreign-funded R&D center or the foreign-invested enterprise where they are located for more than one year, subject to the number of personnel on the day before the application is submitted by the foreign-funded R&D center.
4."Equipment" means experimental equipment, devices and instruments necessary for scientific research, teaching and scientific and technological development. When calculating the total value of the purchase of equipment, should be the original value of the imported equipment and domestic equipment procurement shall include, including has signed a purchase contract and in the delivery of equipment, the dispute shall be submitted to purchase contract list and delivery time limit), these measures shall apply to the scope of the imported equipment for scientific research and technology import and teaching supplies goods listed duty-free listing.
Article 4 A foreign-funded R&D center shall submit the following materials when applying for the duty-free qualification of imported equipment:
(1)Application form for duty-free qualification of imported equipment for foreign-funded R&D centers (see Attached Table 1);
(2)If the foreign-funded R&D center is an independent legal person, a copy of the business license shall be submitted; If the R&D center is not an independent legal person, a copy of the business license of the foreign-invested enterprise and the resolution of the shareholders or the board of directors of the department (branch) should be submitted.
(3)If the foreign-funded R&D center is not an independent legal person, the special audit materials of total R&D investment shall be submitted;
(4)List of full-time research and experimental development personnel (including name, working position, term of labor contract and contact information)
(5)List of equipment purchase (including equipment name, original value of equipment amount, purchase contract number and delivery term).
The above declaration materials are binding in order, two copies of the one, and the electronic documentation (uniformly recorded into a CD, PDF format, can be performed by the directory exit) consistent with the paper application materials).
Article 5 qualification process
(1)The foreign-funded R&D center shall submit the application materials to the provincial administrative department of commerce, which shall review the application materials and submit the qualified list for preliminary examination;
(2)The provincial-level administrative department of commerce shall consult the finance, taxation and the customs directly under the place where the R&D center is located on the qualified list of the preliminary examination, and check and approve the list of foreign-funded R&D centers that meet the requirements of duty-free status;
（3）As for the list of foreign-funded R&D centers that have been verified and qualified for duty-free status, the competent commercial department at the provincial level shall notify the customs directly under the place where the foreign-funded R&D center is located by letter, send a copy to the provincial financial and tax departments, and submit it to the Ministry of Commerce. At the same time, it shall be published to the public in the form of announcement. The examination and verification work shall be completed within 21 working days from the deadline of declaration.
Article 6 Management of related work
（1） The provincial competent department of Commerce shall take the lead in organizing the application of Foreign-Funded R & D centers. The application is carried out once a year, and the list of Foreign-Funded R & D centers that meet the tax exemption qualification is subject to dynamic management. Refer to Article 5 of these measures for the qualification review process of new Foreign-Funded R & D centers.
Foreign-funded R & D centers that meet the conditions of duty-free eligibility may apply directly to the local competent customs for the examination and confirmation of duty-free import of relevant supplies in accordance with relevant regulations.
（2） The list of Foreign-Funded R & D centers notified by the provincial competent department of Commerce to the customs shall indicate the batch. Among them, the first batch of lists will be implemented on January 1, 2021, and the tax payable within 30 days after the issuance of the first batch of lists will be refunded; The list of subsequent batches shall be implemented from the 20th day after its issuance.
The tax that has been collected and should be exempted as specified in the preceding paragraph shall be refunded upon the application of the importing entity. Among them, if the imported goods have been taxed and the VAT input tax deduction has not been declared, the tax authorities shall obtain in advance the form of no deduction of the import value-added tax levied on the imported goods under the import tax policy of supporting scientific and technological innovation during the 14th Five Year Plan period (see attached table 2) issued by the competent tax authorities, and apply to the Customs for the refund of the levied import tariff and import value-added tax; Where the VAT input tax deduction has been declared, only the customs shall apply for the refund of the collected import tariff;
（3）Foreign-funded R & D centers that have been approved to meet the requirements for duty-free status may apply to the competent customs for waiving the import value-added tax exemption. After voluntarily waiving the import link VAT exemption, the applicant shall not apply for the import link VAT exemption again within 36 months;
(4)Within the term of validity of these Measures, if the name and business scope of a foreign-funded R&D center that has been approved to meet the conditions of tax-exempt status change or other circumstances, it shall, within 30 working days after the change is made, submit the relevant explanation of the change to the competent commercial department at the provincial level. The provincial competent commercial department shall, according to its submission time, include the new declaration in the current year or the next year, solicit the opinions of the finance, tax and the customs directly under the place where the R&D center is located, and whether the foreign-funded R&D center after the change can continue to enjoy the policy since the date of change registration. The approved results shall be sent to the relevant departments together with the list of newly approved foreign-funded R&D centers that meet the requirements for tax exemption.
（5） The Foreign-Funded R & D center that has been approved to meet the tax exemption qualification shall use the duty-free imported goods according to the relevant provisions. If the Foreign-Funded R & D center, in violation of the provisions, arbitrarily transfers, uses or otherwise disposes of the duty-free imported goods, and is investigated for criminal responsibility according to law, it shall stop enjoying the policies within the remaining effective period of these measures;
(6) If the foreign -funded research and development center has a false report to obtain duty -free qualifications, once verified, the provincial business authorities have reported to the customs. From the date of letter, the unit has stopped enjoying the policy within the remaining validity period of these measures.
Article 7 These Measures shall be valid from January 1, 2021 to December 31, 2025.
Attached Table 1. Application Form for duty-free Qualification of imported equipment for foreign-funded R&D Centers
2. Table of import value-added tax not deducted for imported goods under the import tax policy of supporting scientific and technological innovation during the "14th five year plan"
Application form for duty-free qualification of imported equipment for foreign R&D center
Name of R&D Center
Unified social credit code/organization code
The date of establishment of the R&D center
Nature of R&D Center
□ Independent legal entity □ Internal departments/branches
scope of business
□ Electronics □ Biomedicine □ New energy □ New materials □ Environmental protection ☑Automobiles
□ Chemical □ Agriculture □ Software development □ Special equipment □ Light Industry □ Others
Total investment/Total R&D investment ($10,000)
Specialized in research and experimentation
Cumulative purchase of equipment
Original value (ten thousand yuan)
Purchase of domestic equipment
1.The unit is responsible for the authenticity and legality of all materials submitted
2. The Company guarantees that all copies and copies submitted are consistent with the original and originals.
Signature of corporate legal representative:
Table of non-deduction of import value-added tax levied on imported goods under the Import Tax policy of Supporting Scientific and technological Innovation during the 14th Five-Year Plan Period
Taxpayer Identification number or Uniform Social Credit Code
Enterprise Customs Code
Declaration time of import
Special payment letter for customs import VAT
Customs Declaration Form (No. : ______________), Customs import VAT special payment letter (voucher No. : Alarm), the amount of import link value-added tax (capital) _______________________________, RMB ___________________.
The deduction of input tax
After examination and verification, the taxpayer has not declared and deducted the tax on the above special payment letter of customs import VAT.
Other matters requiring explanation
Conclusion of audit review:
Bureau Leader: (Bureau seal)