Chinanews.com, Beijing, November 5 (Reporter Zhao Jianhua) The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have recently issued the "Regarding the Tax Exemption List for Imported Scientific Research, Technological Development and Teaching Supplies during the "14th Five-Year Plan" period (the first batch) "Notice", effective from January 1, 2021.

The tax exemption list includes:

  1. Instruments, meters and accessories for analyzing, measuring, inspecting, measuring, observing, generating and processing signals.

These include sensors or similar devices and accessories necessary for analysis, measurement, inspection, measurement, and observation.

  2. Equipment used for experiment and teaching, excluding equipment used for pilot test and production.

  3. Computer workstations, medium-sized and large-scale computers.

Including data exchange instrument.

  4. For maintenance, the list of duty-free imported commodities under the “Notice of the Ministry of Finance and the General Administration of Customs and Taxation on Supporting Import Tax Policies for Technological Innovation during the 14th Five-Year Instruments, meters and equipment imported for duty-free import, or special parts and accessories imported separately for the purpose of improving, expanding or upgrading their functions (within 10 years from the date of customs release of imported instruments, meters and equipment, but no more than The policy implementation period is December 31, 2025).

  5. Books, literature (including digital literature databases), newspapers, musical scores and other materials (including CD-ROMs, microfilms, film, satellite photos of earth data, technology and educational audio-visual products).

  6. Lecture notes, audiovisual materials, slides, software and software licenses in various carrier formats.

  7. Specimens and models.

  8. Materials for experiments and research, including special materials such as reagents, biological intermediates and products, medicines, and isotopes.

  9. Animals for laboratory use.

  10. Medical testing and analysis instruments and their accessories and ancillary equipment.

  11. Good varieties of plants and seeds (limited to agricultural and forestry schools, professional and agricultural and forestry scientific research institutions, and technology development institutions).

  12. Musical instruments, including strings, wind, percussion and plucked strings, keyboards, electronic music and other professional musical instruments (limited to art schools, professional and art scientific research institutions, and technology development institutions).

  13. Sports equipment (limited to sports schools, professional and sports scientific research institutions, and technology development institutions).

  14. Key equipment used by ships (limited to shipping schools and majors).

  15. Non-gasoline and diesel-powered prototype vehicles (limited to automotive schools, professional and automotive scientific research institutions, and technology development institutions).

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