The finance departments (bureaus), development and reform commissions, and competent departments of industry and information technology of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the Finance Bureau and Development and Reform Commission of Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, all customs offices directly under the State Administration of Taxation, and the State Administration of Taxation The tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the offices of the Ministry of Finance of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning:

According to the development of the domestic equipment manufacturing industry and its supporting industries in recent years, on the basis of extensively listening to the opinions of industry authorities, industry associations, and enterprise representatives, the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, and the General Administration of Customs , The State Administration of Taxation and the Energy Administration have decided to revise the relevant catalogues of import tax policies for major technical equipment. The notice is as follows:

1. "Catalogue of Major Technical Equipment and Products Supported by the State for Development (Revised in 2018)" (see Annex 1) and "Catalogue of Key Components and Raw Materials for Import of Major Technical Equipment and Products (Revised in 2018)" (see Annex 2) Effective from January 1, 2019, domestic enterprises that meet the prescribed conditions need to import the commodities listed in Annex 2 in order to produce the equipment or products listed in Annex 1 of this notice, and are exempt from customs duties and import value-added tax. If the implementation period is listed in Annexes 1 and 2, the relevant equipment, products, parts, and raw materials will be exempted from taxation until December 31 of that year.

According to the development of the domestic industry, starting from January 1, 2019, the tax-free policy for equipment such as one million kilowatt-class nuclear power units (second-generation improved nuclear power units) will be cancelled, and enterprises that manufacture related equipment and products will allocate tax-free imports in 2019. The quota will be cancelled accordingly.

2. The Catalogue of Imported Major Technical Equipment and Products Not Allowed for Tax Exemption (Revised in 2018) (see Annex 3) will be implemented from January 1, 2019. For the following items approved after January 1, 2019 (including January 1) that enjoy preferential import tax policies in accordance with or in accordance with the relevant provisions of the "Notice of the State Council on Adjusting Tax Policies for Imported Equipment" (Guo Fa [1997] No. 37) and enterprises, importing the equipment for self-use listed in Annex 3, as well as the technology and supporting parts and spare parts imported with the above-mentioned equipment according to the contract, shall be subject to import tax according to regulations:

(1) Domestic investment projects and foreign investment projects encouraged by the state;

(2) Loans from foreign governments and loans from international financial organizations;

(3) Processing trade enterprises provided by foreign businessmen with imported equipment without consideration;

(4) Foreign-invested advantageous industrial projects in the central and western regions;

(5) Foreign-invested enterprises and foreign-invested research centers as stipulated in the Notice of the General Administration of Customs on Further Encouraging Foreign Investment on Import Tax Policies (Shu Shui [1999] No. 791) use their own funds to carry out technological transformation projects.

In order to ensure the smooth implementation of the above-mentioned projects approved before the adjustment of the "Catalogue of Imported Major Technical Equipment and Products Not Allowed for Tax Exemption (Revised in 2018)", the above-mentioned projects and enterprises approved before December 31, 2018 (including December 31) will be implemented smoothly. To import equipment before June 30, 2019 (including June 30), continue to follow the "Notice of the Ministry of Finance, Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, State Administration of Taxation, State Administration of Taxation, Energy Bureau on Adjusting the Catalogue of Import Tax Policies for Major Technical Equipment" (Cai Kuai Guan [2017] No. 39) Annex 3 and the Announcement of the Ministry of Finance, National Development and Reform Commission, General Administration of Customs, State Administration of Taxation on Adjusting the Catalogue of Imported Commodities Not Exempted from Taxes for Domestic Investment Projects (2012 No. 83) .

From July 1, 2019, the above-mentioned projects and enterprises will import the equipment listed in the "Imported Major Technical Equipment and Product Catalogue (Revised in 2018)", and import taxes will be levied according to regulations. In order to ensure the uniformity of policy implementation, the relevant projects and imported goods of enterprises should be compared with the Catalogue of Imported Major Technical Equipment and Products Not Exempted from Taxation (2018 Revision) and the Catalogue of Imported Commodities Not Exempted from Taxes for Domestic Investment Projects (2012). Adjustment)” review and tax exemption, the “Catalogue of Imported Major Technical Equipment and Products Not Exempted from Tax Exemption (Revised in 2018)” and the “Catalogue of Imported Commodities Not Exempted from Tax Exemption for Domestic Investment Projects (2012 Adjustment)” have the same names of commodities. Or only the commodities listed in the "Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty Free (2018 Revision)" shall all be listed in the "Catalogue of Imported Major Technical Equipment and Products Not Exempted from Duty Free (2018 Revision)" Its technical specifications shall prevail.

3. From January 1, 2019, the "Notice of the Ministry of Finance, Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Industry and Information Technology, General Administration of Customs, General Administration of Taxation, State Administration of Taxation, State Administration of Taxation, and Energy Bureau on Adjusting the Catalogue of Import Tax Policies for Major Technological Equipment" (Cai Tariff [2017] No. 39) ) shall be repealed.