Two, the scientific research institutions, technology development institutions, schools and publications importing units referred to in Article 1 of this notice:
(a) the State Council ministries, directly affiliated institutions and various scientific research institutes engaged in scientific research in provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning.
(2) Institutions of higher learning with academic qualifications recognized by the country implementing higher education.
(3) National Engineering Research Center approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China; The Enterprise Technology Center is approved by the National Development and Reform Commission in conjunction with the Ministry of Finance, the General Administration of Customs, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology.
(4) Approved by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China: 1. Institutions mainly engaged in scientific research and technology development that have been transformed into enterprises and entered enterprises in the process of scientific and technological system reform; 2. State Key Laboratories and State Key Laboratories of Enterprises; 3. National Engineering Technology Research Center.
(five) the Ministry of science and technology in conjunction with the Ministry of Civil Affairs or the provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning and the competent department of science and technology of Xinjiang Production and Construction Corps in conjunction with the civil affairs departments at the same level approved by the private non-enterprise units of science and technology.
(6) The Ministry of Industry and Information Technology, together with the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China, approved the national public service demonstration platform (technology) for small and medium-sized enterprises.
(7) Foreign-invested R&D centers approved by the competent commercial departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and Xinjiang Production and Construction Corps in conjunction with the finance and taxation departments at the same level and the places directly under the customs.
(8) The following publications importers with publication import licenses approved by the State Administration of Press, Publication, Radio, Film and Television: China Book Import and Export (Group) Corporation and its subsidiaries with independent legal personality, China Economic Books Import and Export Corporation, China Education Books Import and Export Co., Ltd., Beijing Zhongke Import and Export Co., Ltd., China Science and Technology Materials Import and Export Corporation and China International Book Trade Group Co., Ltd. ..
(nine) other scientific research institutions, technology development institutions and schools approved by the Ministry of Finance in conjunction with relevant departments.
3. The duty-free list of scientific research, scientific and technological development and teaching supplies imported by scientific research institutions, technological development institutions and schools mentioned in Article 1 of this notice (including books and materials imported by scientific research institutes and schools for scientific research and teaching, etc.). ) shall be formulated by the Ministry of Finance in conjunction with the General Administration of Customs of the People's Republic of China and State Taxation Administration of The People's Republic of China and promulgated separately.
Four, the Ministry of Finance in conjunction with the relevant departments, according to the changes in the demand for scientific research, scientific and technological development and teaching supplies and the development of domestic production, timely adjust the duty-free list of imported scientific research, scientific and technological development and teaching supplies.
Five, the policy management measures related to this notice shall be promulgated separately by the Ministry of Finance in conjunction with the relevant departments.
Six, with the approval of the customs, scientific research institutions, technology development institutions and schools can use the duty-free imported scientific research, technology development and teaching supplies for scientific research, technology development and teaching activities of other units.
Scientific instruments and equipment that are brought into the unified management of the national network management platform and imported duty-free in accordance with the provisions of this notice are allowed to be used for scientific research, scientific and technological development and teaching activities of other units on the premise of meeting the regulatory conditions. The specific administrative measures shall be separately formulated and promulgated by the Ministry of Science and Technology in conjunction with the General Administration of Customs and other relevant departments.
With the approval of the customs, hospitals, colleges, professions and scientific research institutions can use the medical inspection and analysis instruments and their accessories imported duty-free for the clinical activities of their affiliated hospitals or for the clinical activities of their affiliated hospitals before the clinical experiments are separated. Among them, large and medium-sized medical inspection and analysis instruments are limited to 1 set in each hospital every five years.
Seven, in violation of the provisions of this notice, the duty-free import of scientific research, scientific and technological development and teaching supplies without authorization for other purposes or other disposal, shall be punished in accordance with the relevant provisions, the relevant import units in 1 year shall not enjoy the import tax policy stipulated in this notice; Where criminal responsibility is investigated according to law, the relevant import entity shall not enjoy the import tax policy stipulated in this notice within 3 years.
Eight, the General Administration of Customs shall formulate specific customs implementation measures according to this notice.
IX. This notice shall come into force as of 20 16 65438+ 10/,2020 65438+February 3 1. Since the date of implementation, the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Civil Affairs and the General Administration of Customs
"Notice of State Taxation Administration of The People's Republic of China on Applicable Tax Policies for the Import of Scientific Research and Teaching Supplies by Private Non-enterprise Units of Science and Technology" (Guo Shui Fa [2012] No.54) shall be abolished at the same time.