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New policies: preferential policies for imported printing equipment in 2010

in 2009, under the adverse situation of the world financial crisis, the relevant national departments formulated some favorable reform policies conducive to the import of high-tech printing equipment, especially the preferential policies on the transformation and reform of value-added tax and the substantial reduction of import tariffs, which effectively promoted the import of printing equipment in China. So what are the favorable policies for imported printing equipment this year? The new policy introduced this year is mainly to formulate or adjust the provisional tax rate for some high-tech equipment and significantly reduce import tariffs; Secondly, some policies introduced in recent years can still be used. The main new and recent favorable policies are summarized as follows: 1. Increase the provisional tax rate range and significantly reduce import tariffs

in order to introduce high-tech, the Tariff Commission of the State Council on December 1st, 2009, the software interface has three languages: Simplified Chinese, traditional Chinese and English. The "2010 tariff implementation plan" (Tax Commission [2009] No. 28) was issued. It is announced that China will further adjust the import and export tariff and tax rate from January 1, 2010. There are more than 600 kinds of reduced import tariff rates (provisional tax rates), including 17 kinds of printing equipment and parts: provisional tax rates are implemented. Seven new printing equipment were added and import tariffs were lowered. (1) the tentative tax rate of the arc tube of the paper cutter is 4%, which is 50% lower than the original preferential tariff rate of 8%; In offset printing machines with the tax number of four-color flat paper offset printing machine, the printing speed is greater than or equal to 16000 pairs of sheets/hour, and (2) the double-sided printing speed of double-sided sheet paper is greater than or equal to 13000 sheets/hour, (3) the tentative tax rate of full sheet or ultra full sheet paper single-sided printing speed is greater than or equal to 13000 sheets of flat paper offset printing machine is 7%, which is 30% lower than the original tax rate of 10%, In the offset printing machine with the flat paper glue machine speed of five colors and above of the tax number of 16000 pairs of sheets/hour or more, the temporary tax rate of (4) the double-sided printing speed of double-sided sheet paper of 13000 sheets/hour or more, (5) the single-sided printing speed of full sheet or ultra full sheet paper of 13000 sheets/hour or more is increased by 7%, which is 30% lower than the original 10% tax rate; Newly added (6) the unit flexographic printing machine with hot stamping or holographic or silk printing function unit (the line speed is 160m/min, and a large amount of money and manpower are invested to discuss the narrow flexographic printing machine with a width of 250mm or less than 800mm). The tentative tax rate of the narrow flexographic printing machine is 5%, which is 50% lower than the original tax rate of 10%. At the same time, the provisional tax rate of (7) automatic drum feeder (linear speed 12 m/s) is increased by 4%, which is 67% lower than the original 12%. The adjustment of the import tariff of the above printing equipment has increased the items that enjoy the preferential policy of temporary tax rate (tariff reduction). Secondly, the specified items are clear and detailed, which is in line with the purpose of developing high-tech printing, and it is relatively easy to operate in practical work. In the previous documents, it was often only stipulated that four-color offset printing machines can enjoy preferential policies, while a printing enterprise in Zhejiang imported a five-color offset printing machine, and the local customs said that five-color offset printing machines cannot enjoy preferential policies. At the same time, the previous documents only stipulated that the printing speed of the split multicolor offset press was greater than or equal to 16000 sheets/hour, but did not stipulate the hourly speed of the double-sided four-color (eight color) offset press (such as the printing speed of the eight color offset press with different printing methods such as Akimori and Heidelberg in Japan. It is unreasonable to take the speed of the single-sided offset press to require the double-sided offset press). Therefore, when going to the customs to handle import procedures, we often encounter a lot of trouble

2. Continue to implement value-added tax deduction

in 2009, the State Council made the decision of value-added tax reform, and the value-added tax can be deducted in full when purchasing domestic and foreign equipment in all industries (including foreign-funded enterprises) throughout the country. This policy will continue to be implemented this year. However, this policy is quite different from the original policy of exemption from tariffs and value-added tax. The big difference is that the one-time payment for the machine is higher than before. If you want to buy a four-color offset printing machine with a value of $1million, you need to pay a tariff of 7% (provisional tax rate), and the machine price becomes 100x1.07=1.07 million dollars, and then you have to pay 17% value-added tax in advance to the customs, and the machine price becomes 107x1 It provides a higher level of performance that can not be achieved by all carbon long fiber composites with the same carbon fiber load percentage. 17=1251900 US dollars. It can be seen that after the implementation of the temporary tax rate and the preferential policy of deducting value-added tax, printing enterprises will spend $181900 less than before the implementation of value-added tax reform, although it costs only $1.07 million in nominal terms to buy a four-color offset press. However, it is indeed a heavy burden for printing enterprises to pay a total of $1251900 in advance (principal plus tariff and value-added tax). Especially for small and medium-sized enterprises, it will take a long time to deduct value-added tax. Secondly, some local grass-roots tax departments often do not follow the policies formulated by the state when deducting value-added tax from enterprises, so that enterprises cannot deduct value-added tax smoothly or effectively

3. Preferential policies to support the development of cultural enterprises

on March 27, 2009, the Ministry of finance, the General Administration of customs and the State Administration of Taxation jointly issued the notice on several tax policy issues to support the development of cultural enterprises (CS [2009] No. 31). Article 7 of the notice pointed out that the import of self-use equipment, accessories and spare parts that cannot be produced domestically for the production of key cultural products should be in accordance with the relevant provisions of the current tax policies, Exemption from import duties. The implementation date is from January 1st, 2009 to December 31st, 2013

at the same time, Item 18 of the scope of cultural enterprises in the annex of this document includes the printing enterprises of books, newspapers, periodicals, audio-visual products, electronic publications that adopt high-tech and equipment such as digital printing technology, computer direct plate making technology (CTP), high-speed automatic multi-color printing machine, high-speed book and magazine binding linkage line, etc

however, due to the unclear determination of key cultural products, the scope of printing enterprises stipulated by cultural enterprises is relatively broad, and the domestic self-use equipment, accessories and spare parts that cannot be produced are relatively general, so the basis for implementation is unclear and difficult to operate, so good policies are often difficult to implement, or even impossible to implement at all

4. Preferential policies for foreign-funded enterprises

all foreign-funded enterprises' imported printing equipment can enjoy the preferential policies of deducting value-added tax and implementing the provisional tariff rate. At the same time, the imported printing equipment provided by foreign processing trade enterprises without pricing and the technology, accessories and spare parts imported with the above equipment according to the contract will continue to be exempted from tariff within the original scope

secondly, the State encourages foreign-invested projects, such as the encouraged foreign-invested projects, such as the printing speed of folio, full sheet fed multi-color offset printing machine is greater than 16000, 13000 folio/h, and the printing speed of roll sheet offset printing machine is greater than 75000 folio/h. The imported self-use equipment can also be exempted from tariffs

in addition, according to order [2008] No. 4 jointly issued by the national development and Reform Commission and the Ministry of Commerce, packaging and decoration printing has been included in the catalogue of advantageous industries for foreign investment in central and western regions by foreign investors in Shanxi, Anhui, Jiangxi, Henan, Hunan, Hubei, Yunnan and other seven provinces, enjoying preferential policies for encouraged foreign investment projects, namely Its imported self use equipment is exempt from customs duties

5. Simplify import procedures and delegate management authority

most of China's imported printing equipment are offset printing machines. For a long time, the import control of sheet fed offset printing machines and web offset printing machines has been very strict. First, they are listed as restricted imports, and then as specific products. The approval procedures are numerous and complex, and the approval time is long. In addition to the approval of the local management department where the enterprise applying for imported printing equipment is located, they also have to go to Beijing for approval, The import license shall be issued by the Ministry of Commerce. After China's accession to the WTO, the Ministry of Commerce and the General Administration of Customs jointly issued a document to change the management of 11 catalogue products, including web offset printing machines and sheet fed offset printing machines, from specific product management to automatic import license electromechanical product catalogue management. This major change has changed the import license of the imported offset press from the previous issuance by the Ministry of Commerce to the issuance by the import Office of mechanical and electrical products composed of the interruption service procedures of the provinces, autonomous regions and municipalities directly under the central government where the imported printing equipment enterprises are located and the utilization procedures running on the single chip microcomputer. In this way, the administrative authority is decentralized, the import procedures are simplified, the efficiency is improved, and it is convenient for enterprises to import printing equipment