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Notice from the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Tax Incentives for Imports to Support Scientific and Technological Innovation during the 15th Five-Year Plan period
财关税〔2026〕7号 · 财政部 海关总署 税务总局 · dated 2026-02-13, 270 days ago
Found by citation: a local document that names this directive by its number or 《title》. One that restates it without naming it is not counted here. A citation shows the document names the directive, not that it carries all of it out, and a gap is not a finding of non-compliance.
The first held document from each province that cites the directive: from the provincial government, its departments, or a city or county. In the 6 provinces marked "full" we hold the provincial government's own document list (省政府 and its General Office), so a gap there is more telling; but a response can come from a department, be published outside that list, or name the directive without its number or title. Elsewhere "none found" may only mean we have not collected the document.