鼓励项目进口增值税(内资鼓励项目进口设备免税)

To encourage foreign-invested enterprises to introduce Advanced foreign technologies and equipment, to promote industrial restructuring and technological upgrading, and to maintain sustained, rapid and healthy development of the national economy, the Chinese government has stipulated in recent years a series of favorable policies to invite foreign investment in high technology industries. These policies are mainly as follows:

为鼓励外商投资企业引进国外先进技术和设备，促进产业结构调整和技术升级，保持国民经济持续、快速、健康发展，中国政府近年来制定了一系列吸引外商投资高技术产业的优惠政策。这些政策主要包括:

1. Self-use equipment and supporting technologies, parts and spares imported for technological upgrading within their previously approved scope of production and operation by foreign-invested enterprises under the encouraged or restricted-B categories, foreign-invested research and development centers, foreign-invested enterprises producing for export and technologically advanced foreign-invested enterprises shall be exempted from the import tariff and import-stage value-added tax, if the equipment and supporting technologies, parts and spares cannot be produced domestically or the features and functionality of domestic products cannot meet requirements.

一、鼓励或者限制 b 类外商投资企业、外商投资研究开发中心、外商投资出口企业和技术先进的外商投资企业在其原批准的生产经营范围内进口的自用设备和配套技术、技术升级用零部件，如果设备和配套技术、零部件不能在国内生产或者国内产品的特点和功能不符合要求，免征进口关税和进口增值税。

2. Self-use equipment and supporting technology, parts, spares and other accessories as clarified in the contract, imported by enterprises with foreign investment for the production of the products listed under the Catalogue of the State High and New Technology Products, shall be exempted, in accordance with relevant regulations, from the import tariff and import-stage value-added tax.

二、外商投资企业为生产国家高新技术产品目录所列产品而进口的自用设备和配套技术、零部件、备件及合同明确规定的其他配件，按照有关规定免征进口关税和进口阶段增值税。

3. Advanced technologies listed under the Catalog of the State High and New Technology Products introduced by enterprises with foreign investment, and their outbound payment made on the software in accordance with the contract shall be exempted from tariff and import-stage value-added tax.

三、外商投资企业引进的列入《国家高新技术产品目录》的先进技术和按照合同规定对软件进行的对外支付，免征关税和进口增值税。

4. Self-use equipment and supporting technologies, parts and spares imported by foreign-invested research and development centers within the total amount of their investment shall be exempted, in accordance with relevant regulations, from the import tariff and import-stage value-added tax, if the imports cannot be produced domestically or the features and functionality of domestic products cannot meet requirements.

四、外商投资研究开发中心进口的自用设备和配套技术、零部件，如果不能在国内生产或者国内产品的特点和功能不符合要求，可以按照有关规定免征进口关税和进口增值税。

5. In cases where the tax refund rate on products listed under the Catalogue of the State High and New Technology Export Commodities is not up to the tax rate, a tax refund can be proceeded in accordance with the tax rate and existing regulations concerning tax refunding on exports, after the above-mentioned products are exported and upon approval by the State Bureau of Taxation.

五、国家高新技术出口商品目录所列产品退税率不符合税率的，经国家税务局批准，在上述产品出口后，可以按照税率和现行出口退税规定办理退税。

6. If enterprises with foreign investment under the encouraged or the restricted-B categories purchase within the total amount of their investment China-made equipment that is listed under imports for import duty exemption, the enterprises can obtain a full refund of domestic equipment value-added tax on the equipment they have purchased. When enterprises with foreign investment purchase China-made equipment for the purpose of technological upgrading in conformity with the state industrial policy or for producing high-technology products, the cost of the equipment can offset the business income tax of these enterprises.

六、鼓励类和限制类外商投资企业购买免征进口关税的中国制造的设备，在其投资总额内，可以全额退还其购买的设备的国内设备增值税。外商投资企业为了按照国家产业政策进行技术升级或者生产高技术产品而购买中国制造的设备，其设备成本可以抵扣这些企业的营业所得税。

7. The incomes of foreign-invested enterprises and research and development centers and foreign enterprises and inpiduals obtained from technology transfer and development and related technological consultation and services shall be exempted from business tax.

七、外商投资企业、研究开发中心和外国企业、个人从技术转让开发和相关技术咨询服务取得的收入，免征营业税。

8. If the expenditure on technology development of enterprises with foreign investment increases by 10 percent or more over that of the previous year, the taxable income of the enterprises for the current year can, with the approval of the taxation authorities, be set off by 50 percent of the actual amount of the spending on technology development.

八、外商投资企业的技术开发支出比上年增长百分之十以上的，经税务机关批准，当年企业的应纳税所得额可以按技术开发支出实际金额的百分之五十减除。

9. In accordance with the articles concerning donations in the Income Tax Law of the Peoples Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, the foreign-invested and foreign enterprises who provide financial aid to non-affiliated scientific and research institutes or schools of higher learning for their research and development projects can deduct the entire amount of the aid from their taxable income.

九、根据《中华人民共和国外商投资企业和外国企业所得税法》关于捐赠的规定，外商投资企业和外国企业向非附属科研院所或者高等学校提供研究开发项目资助的，可以从其应纳税所得额中扣除全部资助额。