关于调整部分进口税收优惠政策的通知

财税[2002]146号

（Jointly issued by the Ministry of Finance， State Development Planning Commission， State Economic and Trade Commission， Ministry of Foreign Trade and Economic Cooperation， General Administration of Customs and State Administration of Taxation on 4 September 2002 and effective as of 1 October 2002.）

颁布日期：20020904 　实施日期：20021001 　颁布单位：财政部、 国家计委、 国家经贸委、 外经贸部、 海关总署、 国家税务总局

To the people's governments of all provinces， autonomous regions， municipalities directly under the central government， municipalities with independent development planning and ministries， commissions and direct subsidiary organs of the State Council：

Some preferential import taxation policies currently in force shall be adjusted in an appropriate way. We hereby notify you of relevant adjustment matters as follows：

1. Adjustment in respect of taxation policies applicable to relevant investment projects approved before 1 April 1996

Technology transformation projects， capital construction projects （including major construction projects） and foreign investment projects approved prior to 1 April 1996， including commodities imported within the remaining quota by projects that enjoy foreign investment policies and are funded with loans from foreign governments and international financial institutions， shall invariably be governed by State Council， The Adjustment of Tax Policies on Imported Equipment Circular （ref. Guo Fa [1997] No. 37）， that is， equipment imported within the project quota or total investment for the project's own use shall be exempt from import duty and import-stage value-added tax， with the exception of commodities listed in the Imported Commodities Not Exempt from Duty and Tax for Domestic Investment Projects Catalogue and Imported Commodities Not Exempt from Duty and Tax for Foreign Investment Projects Catalogue.

2. Implementation procedures for the adjustment of polices applicable to the “Permitted Category of Foreign Investment Projects that Directly Export all its Products” （hereafter， the All-for-export Project） as defined in the Foreign Investment Industrial Guidance Catalogue

（1） All equipment imported under an All-for-Export Project that is approved as of the implementation date of the policy adjustment shall invariably be subject to the levy of import duty and import-stage value-added tax in accordance with the regulations. As of the date when the project is put into production， a joint verification team shall be formed by the Ministry of Foreign Trade and Economic Cooperation （MOFTEC） in conjunction with relevant departments to verify the direct export of products. The verification term shall be five years. Specific verification procedures shall be formulated by MOFTEC in conjunction with relevant departments. If exports are proven to be true after the verification， 20% of paid taxes shall be refunded each year， i.e.， all paid taxes shall be refunded within five years； and， if exports are proven to be untrue， the taxes paid in the relevant year shall not be refunded and tax payments already refunded for the project shall be recovered together with legally-prescribed penalties.

（2） The tax-exemption policy shall still be applicable to an All-for-Export Project that is already approved before the implementation date of the policy adjustment and still needs to import equipment under such project， provided that the relevant department conducts an investigation in respect of the direct export of products within the five-year verification period commencing from the date when the project is put into production. For an All-for-Export Project that is approved before the implementation date of the policy adjustment and has completed its import of equipment， no verification shall be made of product exports prior to the implementation date of the policy adjustment and， in the remaining verification period after the implementation date of the policy adjustment， selective investigation will be conducted of product exports. Problems discovered in the investigation mentioned above shall be handled in accordance with the laws. Specific procedures shall be formulated by MOFTEC in conjunction with relevant departments.

（3） The procedures for refund of tax payments within five years in connection with equipment imported by newly approved All-for-Export Projects shall be in accordance with the Tax Refund for Certain Imported Commodities Circular [ref. （94） Cai Yu Zi No.42] jointly issued by the Ministry of Finance， State Economic and Trade Commission， State Administration of Taxation and General Administration of Customs.

3. Generally speaking， from now on， no application for reduction and exemption of import duty and tax for individual projects shall be accepted， examined and approved

Generally speaking， from now on， no application for reduction and exemption of import duty and tax for individual projects shall be accepted， examined and approved. No tax exemption shall be granted to raw materials for production， the 20 commodities prescribed by the State Council that are not entitled to tax reduction or exemption， and vehicles imported for major events sponsored in various localities. Other commodities that truly require import tax reduction or exemption shall be subject to strict examination by the Ministry of Finance in conjunction with relevant departments and shall be reported to the State Council for approval.

4. This Circular shall be implemented as of 1 October 2002.