关于落实国务院调整进口设备税收政策有关问题的通知 Relevant Questions Concerning the Implementation of State Councils Adjustme

ded tax may be carried out with Customs on the strength of the original approval document, in accordance with the provisions of State Council Document No. 37.

　　10. With respect to procedures for exemption from customs duties and import-stage value-added tax to be carried out for carried-over projects on the strength of the original approval document, the term "original approval document" means:

　　(1) in the case of projects funded with loans from foreign governments or loans from international financial institutions: the official reply or equivalent document concerning the feasibility study obtained in accordance with the State's current regulations and procedures, and the loan certificate obtained in accordance with the relevant provisions of document Shu Shui [1992] No. 1749 and document Shui Zheng [1992] No. 406;

　　(2) in the case of technology transformation projects: the official reply or equivalent document concerning the feasibility study obtained in accordance with the State's current regulations and procedures, and the technology transformation project confirmation and registration certificate obtained in accordance with document Shu Shui [1996] No. 236 (with the exception of projects that have already completed the procedures with Customs for a 50% reduction in duties and tax and have obtained a duty and tax exemption certificate);

　　(3) domestic capital construction projects: the official reply or equivalent document concerning the feasibility study obtained in accordance with the State's current regulations and procedures.

　　11. The relevant columns of the Project Confirmation Document shall be completed as follows:

　　(1) The"standard number of the project"and the"nature of the project"shall be entered according to the provisions of Annex 7 to document Shu Shui [1997] No.1062 of the General Administration of Customs. For details of the name, code and jurisdiction of the (directly subordinate) Customs in charge of the project as mentioned in the said column for "standard number of the project", see Annex 2. The codes of relevant State Council departments shall provisionally be c

entrally determined by the General Administration of Customs upon receipt of the Project Confirmation Documents. When relevant State Council departments issue Project Confirmation Documents, they shall provisionally enter "XX" for the sixth and seventh digits of the standard number of the project.

　　(2) The "examination and approval item of the industrial policy in respect of the project"means the basis for examination and approval of confirmation of the duty and tax exemption. One should enter the specific item of the Industries, Products and Technologies Currently Particularly Encouraged by the State for Development Catalogue or the Foreign Investment Industrial Guidance Catalogue.

　　(3) Under "project unit" one should enter the specific unit that undertakes the project or prepares its construction. If there is more than one project unit, all such units shall be listed in proper order. If no unit to undertake the project or prepare its construction has been determined at the time when the official reply concerning the feasibility study is made, the unit that submitted the feasibility study may be entered.

　　(4) Under "substance of the project" one may directly enter the name of the project.

　　(5) Under "time limit for implementation of the project" one may enter the planned construction period of the project. If no year has been set as the deadline (as in the case of foreign investment enterprises), it shall not be required to enter a deadline year.

　　(6) Under "amount of foreign exchange to be used for the project" one should enter the total amount of foreign exchange for the equipment planned to be imported for the project.

　　12. Article 6 of document Shu Shui [1997] No. 1062 of the General Administration of Customs, which reads "foreign investment projects and domestic technology transformation projects the establishment of which was approved between 1 April 1996 and 31 December 1997 in accordance with State regulations and procedures, and . . .", shall be amended to read as follows: "foreign investment projects and domestic investment projects the establishment of which was approved between 1 April 1996 and 31 December 1997 in accordance with State regulations and procedures, and . . .".

　　13. Regulations on specific operational issues on the exemption of duty and tax on equipment which is supplied by foreign businesses and imported for the processing trade without valuation shall be formulated separately by the Ministry of Foreign Trade and Economic Co-operation and the General Administration of Customs

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