Expanding the scope of exemption from import tax for scientific research article

The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Notice on Tax Policies for Imports Supporting Scientific and Technological Innovation during the 13th Five-Year Plan in 2016, which made it clear that scientific research, scientific and Technological Development and teaching purposes of scientific research institutions, technological development institutions and schools that could not produce or meet the needs of domestic imports could not be met. Goods are exempted from import duties, value-added tax and consumption tax on import links. Yin Zhaolin, deputy to the National People's Congress and general manager of Sinopec Maoming Petrochemical Company, said that the policy clearly limits R&D institutions that enjoy tax exemption, which is not conducive to enhancing the enthusiasm of enterprises for R&D innovation.

State leaders pointed out in their speeches at the 19th Academician Congress of the Chinese Academy of Sciences and the 14th Academician Congress of the Chinese Academy of Engineering last year that enterprises are the main body of innovation and the main force to promote innovation and creation; enterprises should be promoted to become the main body of technological innovation decision-making, R&D investment, scientific research organizations and achievements transformation, and a number of core technological capabilities should be fostered. To become an innovative leading enterprise with strong innovation ability. This year's "Government Work Report" put forward that we should improve the innovation mechanism of the integration of industry, education and research with enterprises as the main body, and that we must not let the reform policy remain on the verbal and paper surface in order to promote the reform of the scientific and technological system to achieve results.

However, the scope of implementation of this policy is mainly state ministries, directly affiliated institutions and various scientific research institutes affiliated to provinces, autonomous regions, municipalities directly under the Central Government and planned municipalities that engage in scientific research work, institutions that are mainly engaged in scientific research and technological development, national engineering research centers and national enterprise technology. Intraoperative center, etc.

In order to give full play to the role of enterprises as the main body of scientific and technological innovation, Yin Zhaolin suggested expanding the scope of implementation of the policy, including research institutions directly under large and medium-sized state-owned enterprises, provincial enterprise technology centers and provincial engineering and technology research centers, which could enjoy the import tax-free policy. According to Yin Zhaolin, if the price of an imported instrument is 1 million yuan, the average import tariff rate of imported instrument goods is 8.8% (based on the import price) and the value-added tax rate is 16% (based on the import price plus the tariff), the import tariff and the value-added tax are about 26% of the import price. After enjoying the tax-free policy, it can save about 260,000 yuan in import tax for enterprises'R&D institutions. This will further enhance the enterprise's enthusiasm for R&D and innovation.