The Provincial Department of Science and Technology and other departments issued the "Notice on Issuing the Implementation Measures for the Approval of the List of Social R&D Institutions Enjoying Import Tax Policies in Hainan Province during the 14th Five-Year Plan Period"

Qiongkegui [2021] No. 7

To all municipal and county science and technology management departments and relevant units:

In order to implement the spirit of the document "Notice on the Management Measures for Import Tax Policies to Support Scientific and Technological Innovation during the 14th Five-Year Plan Period" (Cai Guan Shui [2021] No. 24) issued by 11 ministries and commissions including the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, and to do a good job in the verification of the list of social R&D institutions that enjoy import tax policies in Hainan Province during the 14th Five-Year Plan Period, the Provincial Department of Science and Technology, together with the Provincial Party Committee Organization Department, the Provincial Department of Finance, the Provincial Department of Civil Affairs, the Hainan Provincial Taxation Bureau of the State Administration of Taxation, and the Haikou Customs, has jointly studied and formulated the "Implementation Measures for the Verification of the List of Social R&D Institutions that Enjoy Import Tax Policies in Hainan Province during the 14th Five-Year Plan Period", which are now issued to you. Please implement them conscientiously in light of the actual situation of your region and department.

Hainan Provincial Department of Science and Technology Office of the Hainan Provincial Committee of the Communist Party of China

Hainan Provincial Department of Finance Hainan Provincial Department of Civil Affairs

State Administration of Taxation Hainan Provincial Taxation Bureau Haikou Customs

August 17, 2021

Implementation Measures for the Verification of the List of Social R&D Institutions Enjoying Import Tax Policies in Hainan Province during the 14th Five-Year Plan Period

Article 1 In order to implement the spirit of the document "Notice on the Management Measures for Import Tax Policies to Support Scientific and Technological Innovation during the 14th Five-Year Plan Period" (Cai Guan Shui [2021] No. 24) issued by 11 ministries and commissions including the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, and to do a good job in the verification of the list of social R&D institutions enjoying import tax policies in Hainan Province during the 14th Five-Year Plan Period, these Measures are formulated.

Article 2 The social R&D institutions referred to in these Measures include social R&D institutions of the nature of private non-enterprise units and public institutions of the science and technology type that enjoy import tax policies.

Article 3 The Provincial Department of Science and Technology, together with the Provincial Organization Department, the Provincial Department of Finance, the Provincial Department of Civil Affairs, the Hainan Provincial Taxation Bureau of the State Administration of Taxation, the Haikou Customs and other departments, shall be responsible for the verification of the list of social R&D institutions that enjoy the import tax policy in Hainan Province during the 14th Five-Year Plan period; a leading group for verification shall be established, and the office of the leading group shall be located in the Provincial Department of Science and Technology to be responsible for specific work.

Article 4 Social R&D institutions of the nature of private non-enterprise units in the science and technology category that enjoy the import tax policy shall meet the following conditions at the same time:

(I) Meet the basic conditions for social R&D institutions (new R&D institutions) stipulated by the Ministry of Science and Technology and provincial science and technology authorities.

(II) In accordance with the requirements of the "Interim Regulations on the Registration and Administration of Private Non-Enterprise Units" (State Council Order No. 251) and the "Interim Measures for the Registration of Private Non-Enterprise Units" (Ministry of Civil Affairs Order No. 18), private non-enterprise units registered with the Ministry of Civil Affairs or the Provincial Department of Civil Affairs and with independent legal person status.

(III) The total assets shall not be less than RMB 3 million.

(IV) There are more than 20 professional and technical personnel (referring to professional and technical personnel with college degree or above or intermediate technical title or above) engaged in scientific research, and the proportion of all employees is not less than 60%.

Article 5 Social R&D institutions of the nature of public institutions that enjoy import tax policies should meet the conditions of the Ministry of Science and Technology's "Guiding Opinions on Promoting the Development of New R&D Institutions" (Guokefa Zheng [2019] No. 313) and the Provincial Department of Science and Technology's "Implementation Opinions on Promoting the Development of New R&D Institutions in Hainan Province" (Qiongke Han [2021] No. 125), and be public institutions registered in Hainan Province with independent legal person status.

Article 6 Verification procedures for social R&D institutions enjoying import tax policies

(I) The Provincial Department of Civil Affairs is responsible for providing the list of social R&D institutions of the nature of provincial-level science and technology private non-enterprise units and related materials; the Provincial Party Committee Organization Department is responsible for providing the basic data information of public institutions registered at the provincial level, and the science and technology management departments of each city and county, together with the organization department at the same level, are responsible for providing the basic data information of public institutions registered in their administrative regions.

(II) The Provincial Department of Science and Technology shall conduct a preliminary review and form a preliminary review list; together with the Provincial Department of Finance, the State Administration of Taxation Hainan Provincial Taxation Bureau, and Haikou Customs, the list shall be verified within 5 working days to form the "List of Social R&D Institutions Enjoying Import Tax Policies in Hainan Province (Annual) during the 14th Five-Year Plan Period" (hereinafter referred to as the "List").

(III) The "List" shall be made public on the official website of the Provincial Department of Science and Technology for 7 days.

(IV) The Provincial Department of Science and Technology shall notify Haikou Customs of the "List" in writing, copy it to the Provincial Department of Finance, the State Administration of Taxation Hainan Provincial Taxation Bureau, and submit it to the Ministry of Science and Technology for filing.

Article 7 The Provincial Department of Science and Technology, the Provincial Organization Department, the Provincial Department of Finance, the Provincial Department of Civil Affairs, the State Administration of Taxation Hainan Provincial Taxation Bureau, Haikou Customs and other departments shall organize the verification of the list of social R&D institutions enjoying import tax policies every year and implement dynamic adjustments.

Article 8 Social R&D institutions may apply to Haikou Customs to choose to give up the exemption of import value-added tax. After a social R&D institution voluntarily gives up the exemption of import value-added tax, it shall not apply for exemption of import value-added tax again within 36 months.

Article 9 If a social R&D institution undergoes a change in name or business scope, it shall promptly report the relevant changes to the Provincial Department of Science and Technology within the validity period of this "Measures". The Provincial Department of Science and Technology shall determine whether the changed unit can continue to enjoy the policy from the date of change registration in accordance with the procedures prescribed in the "Measures", and indicate the date of change registration. The results of the determination shall be notified by the Provincial Department of Science and Technology to Haikou Customs, copied to the Provincial Department of Finance and Hainan Provincial Taxation Bureau, and submitted to the Ministry of Science and Technology for filing.

Article 10 Disciplinary and Legal Handling

(I) Social R&D institutions shall use duty-free imported goods in accordance with relevant regulations. If they violate the regulations and transfer, divert or dispose of duty-free imported goods without authorization, and are held criminally liable in accordance with the law, they shall stop enjoying the policy during the remaining validity period.

(II) If a social R&D institution obtains duty-free status by false reporting, the Provincial Department of Science and Technology shall verify it together with relevant departments and notify Haikou Customs in writing. From the date of the notification, the unit shall stop enjoying the policy during the remaining validity period. If the requirements of scientific research integrity are violated, they shall be recorded in the credit information system in accordance with relevant regulations; if the circumstances are serious, they shall be recorded in the database of serious breaches of scientific research integrity.

(III) If the relevant departments and their staff of the provincial government violate the provisions of the tax exemption policy during the implementation of the policy, and abuse their power, neglect their duties, engage in favoritism and fraud, and other illegal and disciplinary violations, they shall be held accountable in accordance with relevant national regulations; if they are suspected of committing a crime, they shall be held criminally liable in accordance with the law.

Article 11 From the date of issuance of this "Measures", all relevant provincial departments shall, in accordance with the division of responsibilities, do a good job in the implementation of the import tax policy, so that qualified social R&D institutions can enjoy the policy dividends and truly benefit from it.

Article 12 All relevant units shall strengthen the publicity of the "Notice on the Management Measures for Import Tax Policies to Support Scientific and Technological Innovation during the 14th Five-Year Plan Period" (Cai Guan Shui [2021] No. 24), so that qualified R&D institutions should know everything; actively do a good job in the list of R&D institutions that enjoy import tax policies in Hainan Province during the 14th Five-Year Plan period and the guidance of tax exemption and refund, and create a good environment to support scientific and technological innovation.

Article 13 All relevant units should promptly track the progress and effectiveness of the implementation of import tax policies, and resolutely prevent import units from obtaining tax-free qualifications by falsely reporting and using tax-free imported goods in violation of regulations, as well as abuse of power, dereliction of duty, favoritism and other illegal and disciplinary violations.

Article 14 This measure shall be interpreted by the Provincial Department of Science and Technology and shall be valid from January 1, 2021 to December 31, 2025.