Printing machinery: domestic investment in 2013 is not tax-free imported goods

    The four ministries jointly issued the "Catalogue of Imported Commodities Not Exempted from Duty Free for Domestic Investment Projects (Adjusted in 2012)". Recently, the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Domestic Investment Projects Not Exempted from Imports" Commodity Catalog (Adjusted in 2012)" (hereinafter referred to as "Catalog"), the adjusted new catalog will be implemented from January 1, 2013.

　　 On the basis of extensively soliciting opinions from various regions, departments, industries and enterprises, the four ministries and commissions revised the Catalogue in accordance with the changes in the technological development level and production capacity of domestic related industries in recent years. This revision mainly follows the following principles: First, continue to support enterprises to introduce advanced technology and equipment that cannot be produced in China, and promote industrial upgrading and technological progress; second, provide a fair and reasonable external environment for enterprises to purchase domestic equipment under the same conditions, and promote equipment The healthy development of the manufacturing industry; the third is to effectively take into account the needs of upstream and downstream industries, as well as the equipment manufacturing and use sectors.

　　 The "Catalog" is the main basis for implementing the tariff-free policy for related imported equipment. After this adjustment, the total number of entries in the Catalogue is 944, and the adjusted entries involve a total of 454, accounting for about 48% of the total number of entries. Among them, 130 entries were added, 11 entries were deleted and merged, 87 entries were adjusted for tax number, and equipment 62 adjustments for name and 227 adjustments for technical specifications.

This new entry mainly includes two parts: one is some major technical equipment that has been taxed previously under relevant special policies, including large-scale railway maintenance machinery, natural gas pipeline transportation equipment, etc.; the other is that domestic production has been available in recent years. Equipment with manufacturing capacity and technical performance that has met domestic needs, as well as equipment that will have a considerable manufacturing capacity in the country in the short term, including airport-specific ground equipment, packaging machinery, marine equipment, solar cell production equipment, etc.

The equipment to increase the import duty-free technical specifications is mainly equipment that has made breakthroughs in domestic technology in recent years, involving CNC machine tools, stamping equipment, electronic instruments, printing machinery, environmental protection machinery, food processing equipment, metallurgical machinery, power generation equipment, etc. industry. At the same time, the technical specification threshold has been lowered for some domestic equipment that cannot meet the requirements, including special nuclear power equipment, passenger car molds, and medical production equipment. The names and tax numbers of some equipment items have also been adjusted this time, the main purpose of which is to meet the needs of tax code conversion and facilitate the operation and use of administrative departments, customs declaration enterprises and taxpayers.

　　The issuance of the new "Catalogue" is one of the concrete measures to implement the spirit of the 18th National Congress of the Communist Party of China and this year's Central Economic Work Conference. The release of this "catalog" will further strengthen the coordination between taxation policies, trade policies and industrial policies, promote the role of imports in supporting economic restructuring, and support the promotion of enterprises’ independent innovation capabilities and the development of strategic emerging industries. Industrial transformation and upgrading.