Tax Policy Adjusts, High-end Processing Benefits
Tax Policy Adjusts, High-end Processing Benefits
March 12, the Ministry of Finance posts the list to adjust the major technologies and equipment import tax policies of the Provisional Regulations, and the original 2011 major technology and equipment import tax policies related equipment and products directory, import key parts and materials directory, imports are not duty-free equipment and product catalog are to be adjusted.
2012 revised edition of the "national support for the development of major technical equipment and product catalogs" (hereinafter referred to as a directory), and major technical equipment and products imported key components, raw materials, list of goods (hereinafter referred to Table of Contents 2) since 2012 in April 1 implementation, the domestic enterprises to meet the required conditions for the production directory listed equipment or products imported directory listed two parts, be exempted from tariffs and import VAT. 2012 revised edition of "imports are not duty-free of major technical equipment and product catalogs" directory 3) performed since April 1, 2012 (hereinafter referred to. 2012 projects approved before 1 April and September 31, 2012 declaration of imports related equipment, continue to enjoy duty-free policies; since October 1, 2012, and shall act according to the imposition of import taxes. Comment: 2012 Ministry of Finance issued the Interim Provisions of the adjustment of major technical equipment import tax policy is not too large the list with the 2010 changes, benefit industry is mainly concentrated in the nuclear power equipment, large-scale petrochemical equipment, large metallurgical equipment, marine engineering, waste heat recovery, high-speed precision machine tools, construction machinery and other industries. Along with two sessions, the spirit of the file will be released on March 14, we believe that the above benefit from the industry and listed companies will be driven to. Specific analysis is as follows: The whole of the domestic high-end equipment and parts manufacturers will benefit from the amendments of this directory. The revision in the major categories of items of equipment compared to the 2010 edition remain unchanged, is still 15 categories of equipment, but do a lot of adjustments in the various categories, we will be content and production of related equipment listed companies listed on the next tables. Our catalog adjusted analysis of logic is: 1. New projects of direct benefit to the domestic machine factory procurement of spare parts free of import duty. Company to increase the technical specifications also enables the production of high specification products are exempt from import tax import key parts, which makes the production of high-end products for lower costs. (3) due to imported products, elimination of tariff concessions to improve the cost, making the domestic parts manufacturers the market to improve its competitive.
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