Export tax rebate. On June 19, 2007, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation, the National Development and Reform Commission, the Ministry of Commerce, and the General Administration of Customs issued the Notice on Reducing the Export Tax Rebate Rate of Some Commodities, and since July 1, 2007 Implemented. The main purpose of this adjustment is to further control the excessive growth of foreign trade exports, alleviate the prominent contradictions brought about by the excessive trade surplus in China, improve the structure of export commodities, curb the export of high energy consumption, high pollution and resource products, and promote foreign trade. The transformation of growth patterns and the balance of import and export trade.
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 export tax rebate rate of the machine tool industry is: (1) 11% of metalworking machine tools except planers, inserting machines, broaching machines, sawing machines or cutting machines, and other machine tools and numerical control devices and casting machines are 17%; (2) 13% for metalworking machines; (3) 13% for metal and non-metal machine tool parts, accessories, workpiece holders, indexing heads, and gauges; (4) Abrasives, forging or stamping tools, milling, turning, boring Tools such as holes, reaming, drilling, tapping, 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 (2006 Revision), 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.
The Catalogue is divided into three categories: encouragement, restriction, and prohibition. In the encouraged category, machine tool products include: (1) high-end CNC machine tools and key component manufacturing: five-axis linkage CNC machine tools, CNC coordinate boring and milling Center, CNC coordinate grinding machine, five-axis linkage CNC system and servo device, high-speed super-hard tool for precision CNC machining; (2) multi-station pier forging machine manufacturing of 1000 tons and above; (3) manufacturing of FLT flexible production line; 4) Vertical multi-joint industrial robots, welding robots and their welding equipment manufacturing; (5) Special processing machinery manufacturing: laser cutting and tailor welding equipment, laser precision processing equipment, CNC low-speed wire EDM wire cutting machine.
Finally, the import of key components of major technical equipment is subject to the policy of returning preferential treatment after first taxation. On January 14, 2007, the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation issued the Notice on Implementing the State Council's Several Opinions on Accelerating the Revitalization of the Equipment Manufacturing Industry on Import Tax Policies (hereinafter referred to as the Notice). ). Import tariffs and import-linked value-added tax paid by domestic enterprises for the import and export of some of the key technical components for the development and manufacture of 16 major technical equipments are subject to a pre-return. Among the 16 items, one of the machine tools is "developing large-scale, precision, high-speed CNC equipment and numerical control systems and functional components, changing the status quo of large-scale, high-precision machine tools that rely heavily on imports to meet the needs of industrial development such as machinery, aerospace and other industries. ". The tax refunds are generally treated as state investment and converted into state capital, mainly used for the research and production of new products and the building of independent innovation capabilities.
The "Notice" stipulates that for enterprises that meet the tax rebate conditions, the Ministry of Finance shall issue a confirmation letter of tax refund for major equipment manufacturing enterprises, and the relevant enterprises shall apply for tax refunds at their competent customs offices with the tax refund confirmation letter. At present, the Ministry of Finance is organizing relevant units to review the key components of high-end CNC machine tools and some high-end CNC system catalogues that need to be imported.
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 export tax rebate rate of the machine tool industry is: (1) 11% of metalworking machine tools except planers, inserting machines, broaching machines, sawing machines or cutting machines, and other machine tools and numerical control devices and casting machines are 17%; (2) 13% for metalworking machines; (3) 13% for metal and non-metal machine tool parts, accessories, workpiece holders, indexing heads, and gauges; (4) Abrasives, forging or stamping tools, milling, turning, boring Tools such as holes, reaming, drilling, tapping, 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 (2006 Revision), 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.
The Catalogue is divided into three categories: encouragement, restriction, and prohibition. In the encouraged category, machine tool products include: (1) high-end CNC machine tools and key component manufacturing: five-axis linkage CNC machine tools, CNC coordinate boring and milling Center, CNC coordinate grinding machine, five-axis linkage CNC system and servo device, high-speed super-hard tool for precision CNC machining; (2) multi-station pier forging machine manufacturing of 1000 tons and above; (3) manufacturing of FLT flexible production line; 4) Vertical multi-joint industrial robots, welding robots and their welding equipment manufacturing; (5) Special processing machinery manufacturing: laser cutting and tailor welding equipment, laser precision processing equipment, CNC low-speed wire EDM wire cutting machine.
Finally, the import of key components of major technical equipment is subject to the policy of returning preferential treatment after first taxation. On January 14, 2007, the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation issued the Notice on Implementing the State Council's Several Opinions on Accelerating the Revitalization of the Equipment Manufacturing Industry on Import Tax Policies (hereinafter referred to as the Notice). ). Import tariffs and import-linked value-added tax paid by domestic enterprises for the import and export of some of the key technical components for the development and manufacture of 16 major technical equipments are subject to a pre-return. Among the 16 items, one of the machine tools is "developing large-scale, precision, high-speed CNC equipment and numerical control systems and functional components, changing the status quo of large-scale, high-precision machine tools that rely heavily on imports to meet the needs of industrial development such as machinery, aerospace and other industries. ". The tax refunds are generally treated as state investment and converted into state capital, mainly used for the research and production of new products and the building of independent innovation capabilities.
The "Notice" stipulates that for enterprises that meet the tax rebate conditions, the Ministry of Finance shall issue a confirmation letter of tax refund for major equipment manufacturing enterprises, and the relevant enterprises shall apply for tax refunds at their competent customs offices with the tax refund confirmation letter. At present, the Ministry of Finance is organizing relevant units to review the key components of high-end CNC machine tools and some high-end CNC system catalogues that need to be imported.
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