According to the "Notice", there are a total of 219 customs tax numbers for mechanical products to reduce the export tax rebate rate, including 36 tax codes for the machine tool industry, referred to as 36 types. The products of tax reduction are divided into two types: one is a product with high energy consumption, high pollution and resources; the other is a product with low technical content and low added value. After the adjustment, the machine tool industry export tax rebate rate is:
(1), metal processing machine tools except for planer, grooving, broaching machine, sawing machine or cutting machine is 11%, other machine tools and numerical control devices, casting machinery are 17%;
(2), non-metal processing machine tools are 13%;
(3) Metal and non-metal processing machine parts, accessories, workpiece fixtures, indexing heads, and gauges are all 13%;
(4) Abrasive tools, forging or stamping tools, milling, turning, boring, reaming, drilling, tapping, etc., interchangeable tools and band saw blades, and machine tool castings are all 5%.
In the future, the Chinese government will adjust the export tax rebate rate in a timely manner according to China's industrial policies, import and export trade policies and trade surplus.
There is no adjustment to the import tax exemption policy. On January 22, 2007, the Ministry of Finance promulgated the Catalogue of Imported Commodities Not Exempted from Taxation for Domestic Investment Projects (revised in 2006), and since March 1, 2007, all imported equipment for domestically approved investment projects have been followed. The Catalogue of Imported Commodities Not Subject to Tax Exemption for Domestic Investment Projects (Revised in 2006) is implemented.
The machine tools in the "New Non-Tax Free Catalogue" have the following important adjustments compared to the "Original Non-Tax List":
(1) Non-CNC machine tools. There are only a few non-CNC, small and medium-sized metal cutting machine tools in the original Non-Tax List. The "New Non-Duty-Free Catalogue" has undergone major adjustments, stipulating that all non-CNC machine tools are not subject to tax exemption, and the adjustment range is large.
(2), CNC gold cutting machine. The "New Non-Tax Free Catalogue" has improved the technical specifications of a number of machine tools and measured the machining accuracy. For example, the horizontal turning machining center, the "new non-tax exempt catalogue" stipulates three indicators: repeat positioning accuracy ≥ 0.004mm, machining roundness > 0.001mm, spindle end radial runout ≥ 0.001mm. Another example is the CNC grinding machine, the "new non-tax exempt catalogue" is defined as four indicators: positioning accuracy > 0.006mm, repeat positioning accuracy ≥ 0.003mm, processing roundness > 0.0005mm, grinding wheel line speed ≤ 60m / s. At the same time, some new CNC boring and milling machining centers, CNC heavy-duty horizontal lathes, CNC heavy-duty vertical lathes, CNC heavy-duty grinding machines, CNC gantry milling machines, CNC heavy-duty hobbing machines, CNC boring and milling machines, CNC coordinate boring machines and grinding machines, and combined machine tools have been added. Gantry machining center, etc.
(3) Forming machine tools. The "new non-tax exempt catalogue" is stipulated as: ≤ 4000t double-column, four-column universal hydraulic press; all specifications of CNC bending machine; all specifications of CNC die turret press, ≤ 12 × 4000mm CNC strip shearing machine . At the same time, some straightening (flat) machines and forging presses have been added.
A new policy on foreign investment in the industry. With the approval of the State Council, the National Development and Reform Commission and the Ministry of Commerce issued a new “Guidance Catalogue for Foreign Investment Industries (2007 Revision)†on October 31, 2007, which will take effect on December 1, 2007. On November 30, 2004, the National Development and Reform Commission and the Ministry of Commerce issued the "Guidance Catalogue for Foreign Investment Industries (2004 Revision)", which was suspended at the same time.
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