Imported multiple CNC machine tools no longer enjoy tax exemption

The Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation jointly issued the “2012 Adjustment of Import Catalogue for Domestic Investment Projects Not Exempted from Taxes”. The revised new catalog will be implemented starting from January 1, 2013. Domestic investment in China The various major technical equipments imported under the project include a variety of CNC machine tools, airport-specific ground equipment, and solar cell production, and are no longer eligible for tax exemption.

The new list of adjusted non-taxable items includes many types of machine tools, among which are CNC machine tools, such as CNC laser processing machines, gantry machining centers, CNC electric processing machines, partial drilling, boring and milling, turning and milling machining centers. , And a variety of CNC lathes, CNC grinding machines, CNC milling machines, gear processing machines, boring machines, machine tools, etc., in addition, including pressure forming machinery, foundry machinery, measuring instruments and other related equipment.

The equipment for improving import tax-exempt technical specifications is mainly equipment that has made breakthrough progress in China's technological level 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, some Chinese equipment that cannot meet the requirements has lowered the threshold of technical specifications. This time, the names and tax numbers of some equipment items have been adjusted. The main purpose of this item is to meet the needs of tariff changes and to facilitate the administrative departments and customs enterprises. Use with taxpayers.

The Customs Department of the Ministry of Finance stated that the directory revision mainly follows three principles: First, it will continue to support enterprises in introducing advanced technology and equipment that China cannot produce, promote industrial upgrading and technological advancement; and secondly, it will provide enterprises with the right to purchase domestic equipment under the same conditions. A reasonable external environment promotes the healthy development of the equipment manufacturing industry. Third, it effectively balances the needs of upstream and downstream industries and equipment manufacturing and use departments.