中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066647

Notice of the Ministry of Science and Technology, Ministry of Finance, General Administration of Customs, and State Administration of Taxation on Issuing the First Batch of Restructured Scientific Research Institutions Eligible for the Interim Provisions on Exemption of Import Tax on Scientific and Technological Development Supplies

科学技术部财政部海关总署国家税务总局关于印发执行《科技开发用品免征进口税收暂行规定》转制科研机构名单(第一批)的通知

Issuer
Date
2007-07-24
Instrument
policy issuance
Cited by
0
This notice publishes the first batch of restructured scientific research institutions (formerly technology development institutions under central government departments) that are eligible for the exemption of import tax on scientific and technological development supplies under the relevant interim provisions. It also clarifies procedures for name changes and the applicability of separate tax exemption rules for institutions retaining public service status or merged into universities.
Full text · 原文 402 字
各省、自治区、直辖市、计划单列市科技厅(委、局)、财政厅(局)、国家税务局,海关总署广东分署、天津特派办、上海特派办、各直属海关:<br> 根据《科技开发用品免征进口税收暂行规定》(财政部、海关总署、国家税务总局第44号令),现将经科技部、财政部、海关总署、国家税务总局核定的转制科研机构名单(第一批)(原国务院部门属技术开发类科研机构)印发给你们。<br> 转制科研机构名称发生变更的,可持企业登记主管机关出具的《准予变更登记通知书》到主管直属海关办理资格备案手续。<br> 改革后仍保留科研事业单位性质的科研机构和并入高校的科研机构进口科教用品执行《科学研究和教学用品免征进口税收规定》。各省、自治区、直辖市、计划单列市所属转制科研机构执行《科技开发用品免征进口税收暂行规定》名单另行发布。<br> 附件:执行《科技开发用品免征进口税收暂行规定》转制科研机构名单(第一批).docx<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考