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财政部 国家发展改革委 工业和信息化部 海关总署 税务总局关于支持集成电路产业和软件产业发展进口税收政策管理办法的通知

Notice of the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs and the State Taxation Administration on the Administrative Measures for Import Tax Policies to Support the Development of the Integrated Circuit and Software Industries
财关税〔2021〕5号
Radar: Semiconductors (rank 7 of 16)

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 94 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 12,049,338

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 403,757,330

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 7,775,533

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,175,568

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 5,346,694

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 249,904,796

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 145,003,767

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 88,679,912

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 30,874,756

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,987,898,950

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 6,753,550

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,537,789

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 32,441,680

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 787,712,287

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 124,637,242

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 214,364,373

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,140,789

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 118,240,421

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 204,496,884

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 20,429,549

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 5,445,037,943

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,542,119,747

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 302,900,893

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 20,984,654,141

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 65,035,604,256

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 2,864,486

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,130,395

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 178,444,177

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 2,645,094,340

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 210,325,377

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 33,518,676,285

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 88,795,474

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 23,979,557

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 17,552,111

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 7,674,292,836

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 1,526,325

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 266,067,561

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 14,991,642

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 7,538,402,708

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 5,979,300

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 2,529,321

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 26,327,045

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 4,763,528,912

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 103,143,750,904

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 14,451,819,583

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52769 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 52769

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 12,049,338

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 403,757,330

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 7,775,533

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,175,568

Belarus: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 5,346,694

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 249,904,796

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 145,003,767

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 88,679,912

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 30,874,756

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,987,898,950

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 6,753,550

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,537,789

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 32,441,680

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 787,712,287

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 124,637,242

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 214,364,373

Croatia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,140,789

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 118,240,421

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 204,496,884

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 20,429,549

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 5,445,037,943

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,542,119,747

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 302,900,893

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 20,984,654,141

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 65,035,604,256

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 2,864,486

Latvia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,130,395

Morocco: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 178,444,177

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 2,645,094,340

Malta: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 210,325,377

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 33,518,676,285

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 88,795,474

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 23,979,557

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 17,552,111

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 7,674,292,836

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 1,526,325

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 266,067,561

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 14,991,642

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 7,538,402,708

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 5,979,300

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 2,529,321

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 26,327,045

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 4,763,528,912

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 103,143,750,904

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 14,451,819,583

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2019 trade; broad sector headings; computed, not analyst-reviewed · intervention 52770 · recorded trade USD 13,589,501,244

Implementing jurisdiction: China · intervention 52770

Assessment states
  • Trade-based partners recorded
  • Trade-based partners recorded

Measures

Import duty relief on inputs
Central · origin: Chinese firms or production in China · CPC 471 · in force from 2020-07-27 · until 2030-12-31 · Keyword screen (unreviewed)
Implemented by China (national) · affects 46 partners (inferred from trade data, 2019 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Vietnam …
一、国家发展改革委会同工业和信息化部、财政部、海关总署、税务总局制定并联合印发享受免征进口关税的集成电路生产企业、先进封装测试企业和集成电路产业的关键原材料、零配件生产企业清单。
Duty relief only for firms producing in China, so favours production there.
Tax relief
Central · CPC 471 · in force from 2020-07-27 · until 2030-12-31 · Keyword screen (unreviewed)
Implemented by China (national) · affects 46 partners (inferred from trade data, 2019 trade): Chinese Taipei, Korea, Rep., Malaysia, Japan, United States, Vietnam …
一、国家发展改革委会同工业和信息化部、财政部、海关总署、税务总局制定并联合印发享受免征进口关税的集成电路生产企业、先进封装测试企业和集成电路产业的关键原材料、零配件生产企业清单。

Same central policy, other provinces

This document · 财关税〔2021〕5号 · 2021-03-22 · answered in 0 provinces held · trace it ↗
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财政部 国家发展改革委 工业和信息化部 海关总署 税务总局关于支持 集成电路产业和软件产业发展进口税收政策管理办法的通知 财关税〔2021〕5号 各省、自治区、直辖市、计划单列市财政厅(局)、发展改革委、工业和信息化主管部门,新疆生产建设兵团财政局、发展改革委、工业和信息化局,海关总署广东分署、各直属海关,国家税务总局各省、自治区、直辖市、计划单列市税务局,财政部各地监管局,国家税务总局驻各地特派员办事处: 为落实《财政部 海关总署 税务总局关于支持集成电路产业和软件产业发展进口税收政策的通知》(财关税〔2021〕4号,以下称《通知》),现将政策管理办法通知如下: 一、国家发展改革委会同工业和信息化部、财政部、海关总署、税务总局制定并联合印发享受免征进口关税的集成电路生产企业、先进封装测试企业和集成电路产业的关键原材料、零配件生产企业清单。 二、国家发展改革委、工业和信息化部会同财政部、海关总署、税务总局制定并联合印发享受免征进口关税的国家鼓励的重点集成电路设计企业和软件企业清单。 三、工业和信息化部会同国家发展改革委、财政部、海关总署、税务总局制定并联合印发国内不能生产或性能不能满足需求的自用生产性(含研发用)原材料、消耗品和净化室专用建筑材料、配套系统及生产设备(包括进口设备和国产设备)零配件的免税进口商品清单。 四、国家发展改革委会同工业和信息化部制定可享受进口新设备进口环节增值税分期纳税的集成电路重大项目标准和享受分期纳税承建企业的条件,并根据上述标准、条件确定集成电路重大项目建议名单和承建企业建议名单,函告财政部,抄送海关总署、税务总局。财政部会同海关总署、税务总局确定集成电路重大项目名单和承建企业名单,通知省级(包括省、自治区、直辖市、计划单列市、新疆生产建设兵团,下同)财政厅(局)、企业所在地直属海关、省级税务局。 承建企业应于承建的集成电路重大项目项下申请享受分期纳税的首台新设备进口3个月前,向省级财政厅(局)提出申请,附项目投资金额、进口设备时间、年度进口新设备金额、年度进口新设备进口环节增值税额、税款担保方案等信息,抄送企业所在地直属海关、省级税务局。省级财政厅(局)会同企业所在地直属海关、省级税务局初核后报送财政部,抄送海关总署、税务总局。 财政部会同海关总署、税务总局确定集成电路重大项目的分期纳税方案(包括项目名称、承建企业名称、分期纳税起止时间、分期纳税总税额、每季度纳税额等),通知省级财政厅(局)、企业所在地直属海关、省级税务局,由企业所在地直属海关告知相关企业。 分期纳税方案实施中,如项目名称发生变更,承建企业发生名称、经营范围变更等情形的,承建企业应在完成变更登记之日起60日内,向省级财政厅(局)、企业所在地直属海关、省级税务局报送变更情况说明,申请变更分期纳税方案相应内容。省级财政厅(局)会同企业所在地直属海关、省级税务局确定变更结果,并由省级财政厅(局)函告企业所在地直属海关,抄送省级税务局,报财政部、海关总署、税务总局备案。企业所在地直属海关将变更结果告知承建企业。承建企业超过本款前述时间报送变更情况说明的,省级财政厅(局)、企业所在地直属海关、省级税务局不予受理,该项目不再享受分期纳税,已进口设备的未缴纳税款应在完成变更登记次月起3个月内缴纳完毕。 享受分期纳税的进口新设备,应在企业所在地直属海关关区内申报进口。按海关事务担保的规定,承建企业对未缴纳的税款应提供海关认可的税款担保。海关对准予分期缴纳的税款不予征收滞纳金。承建企业在最后一次纳税时,由海关完成该项目全部应纳税款的汇算清缴。如违反规定,逾期未及时缴纳税款的,该项目不再享受分期纳税,已进口设备的未缴纳税款应在逾期未缴纳情形发生次月起3个月内缴纳完毕。 五、《通知》第一条第(五)项和第三条中的企业进口设备,同时适用申报进口当期的《国内投资项目不予免税的进口商品目录》、《外商投资项目不予免税的进口商品目录》、《进口不予免税的重大技术装备和产品目录》所列商品的累积范围。 六、免税进口企业应按照海关有关规定,办理有关进口商品的减免税手续。 七、本办法第一、二条中,国家发展改革委牵头制定或者国家发展改革委、工业和信息化部牵头制定的第一批免税进口企业清单自2020年7月27日实施,至该清单印发之日后30日内,已征的应免关税税款准予退还。本办法第三条中,工业和信息化部牵头制定的第一批免税进口商品清单自2020年7月27日实施。以后批次制定的免税进口企业清单、免税进口商品清单,分别自其印发之日后第20日起实施。 八、本办法第一、二条中的免税进口企业发生名称、经营范围变更等情形的,应自完成变更登记之日起60日内,将有关变更情况说明报送牵头部门。牵头部门分别按照本办法第一、二条规定,确定变更后的企业自变更登记之日起能否继续享受政策。企业超过本条前述时间报送变更情况说明的,牵头部门不予受理,该企业自变更登记之日起停止享受政策。确定结果或不予受理情况由牵头部门函告海关总署(确定结果较多时,每年至少分两批函告),抄送第一、二条中其他部门。 九、免税进口企业应按有关规定使用免税进口商品,如违反规定,将免税进口商品擅自转让、移作他用或者进行其他处置,被依法追究刑事责任的,在《通知》剩余有效期限内停止享受政策。 十、免税进口企业如存在以虚报情况获得免税资格,由国家发展改革委会同工业和信息化部、财政部、海关总署、税务总局等部门查实后,国家发展改革委函告海关总署,自函告之日起,该企业在《通知》剩余有效期限内停止享受政策。 十一、财政等有关部门及其工作人员在政策执行过程中,存在违反执行政策规定的行为,以及滥用职权、玩忽职守、徇私舞弊等违法违纪行为的,依照国家有关规定追究相应责任;涉嫌犯罪的,依法追究刑事责任。 十二、本办法有效期为2020年7月27日至2030年12月31日。 财政部 国家发展改革委 工业和信息化部 海关总署 税务总局 2021年3月22日