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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; mso-char-indent-count: 2.0"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">第一条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为贯彻落实国务院关于实施《国家中长期科学和技术发展规划纲要</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(2006</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">—</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2020</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">》若干配套政策中有关科技重大专项进口税收政策的要求，扶持国家重大战略产品、关键共性技术和重大工程的研究开发，营造激励自主创新的环境，特制定本规定。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第二条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">承担科技重大专项项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的企业和大专院校、科研院所等事业单位</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">以下简称项目承担单位</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">使用中央财政拨款、地方财政资金、单位自筹资金以及其他渠道获得的资金进口项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所需国内不能生产的关键设备</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">含软件工具及技术</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、零部件、原材料，免征进口关税和进口环节增值税。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第三条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本规定第二条所述科技重大专项是指列入《国家中长期科学和技术发展规划纲要</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(2006</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">—</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2020</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">》的民口科技重大专项，包括核心电子器件、高端通用芯片及基础软件产品，极大规模集成电路制造装备及成套工艺，新一代宽带无线移动通信网，高档数控机床与基础制造装备，大型油气田及煤层气开发，大型先进压水堆及高温气冷堆核电站，水体污染控制与治理，转基因生物新品种培育，重大新药创制，艾滋病和病毒性肝炎等重大传染病防治。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第四条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">申请享受本规定进口税收政策的项目承担单位应当具备以下条件：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、独立的法人资格；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、经科技重大专项领导小组批准承担重大专项任务。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第五条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">项目承担单位申请免税进口的设备、零部件、原材料应当符合以下要求：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、直接用于项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的科学研究、技术开发和应用，且进口数量在合理范围内；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、国内不能生产或者国产品性能不能满足要求的，且价值较高；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、申请免税进口设备的主要技术指标一般应优于当前实施的《国内投资项目不予免税的进口商品目录》所列设备。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第六条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为了提高财政资金和进口税收政策的使用效益，对于使用中央财政和地方财政安排的重大专项资金购置的仪器设备，在申报设备预算时，应当主动说明是否申请进口免税和涉及的进口税款。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第七条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">各科技重大专项牵头组织单位</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">以下简称牵头组织单位</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">是落实进口税收政策的责任主体，负责受理和审核项目承担单位的申请文件、报送科技重大专项免税进口物资需求清单、出具《科技重大专项项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进口物资确认函》</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">格式见附件</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，以下简称《进口物资确认函》</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、报送政策落实情况报告等事宜。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　有两个及以上牵头组织单位的科技重大专项，由第一牵头组织单位会同其他牵头组织单位共同组织落实上述事宜。科技重大专项牵头组织单位为企业的，由该专项领导小组组长单位负责审核项目承担单位的申请文件、报送科技重大专项免税进口物资需求清单、出具《进口物资确认函》。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第八条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财政部会同科技部、国家发展改革委、海关总署、国家税务总局等有关部门根据科技重大专项进口物资需求，结合国内外生产情况和供需状况，研究制定各科技重大专项免税进口物资清单，组织落实政策年度执行方案，定期评估政策的执行效果，并适时调整和完善政策。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第九条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">项目承担单位是享受本进口税收政策和履行相应义务的责任主体。项目承担单位应在每年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">7</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">15</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日前向牵头组织单位提交下一年度进口免税申请文件</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">要求见附件</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，项目承担单位在领取《进口物资确认函》之前，可凭牵头组织单位出具的已受理申请的证明文件，向海关申请凭税款担保办理有关进口物资先予放行手续。上年度已享受免税政策的项目承担单位尚未领取当年度《进口物资确认函》之前，可直接向海关申请凭税款担保办理有关进口物资先予放行手续。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第十条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">项目承担单位应当在进口物资前，按照《中华人民共和国海关进出口货物减免税管理办法》</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">海关总署令第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">179</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">号</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的有关规定，持《进口物资确认函》等有关材料向其所在地海关申请办理免税审批手续。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　对项目承担单位在《进口物资确认函》确定的免税额度内进口物资的免税申请，海关按照科技重大专项免税进口物资清单进行审核，并确定相关物资是否符合免税条件。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第十一条</SPAN><SPAN style="FONT-SIZE: 12pt"><FONT face="Times New Roman"> <SPAN style="mso-spacerun: yes">&nbsp;</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为及时对政策进行绩效评价，享受本规定进口税收政策的单位，应在每年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日前将上一年度的政策执行情况如实上报牵头组织单位。牵头组织单位应在每年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日前向财政部报送科技重大专项进口税收政策落实情况报告，说明上一年度实际免税进口物资总体情况，同时抄送科技部、国家发展改革委、海关总署、国家税务总局。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　牵头组织单位连续两年未按规定提交报告的，该科技重大专项停止享受本规定进口税收优惠政策</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">l</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年。项目承担单位未按规定提交报告的，停止该单位享受本规定进口税收优惠政策</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第十二条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">牵头组织单位应当按照本规定要求，切实做好科技重大专项进口税收政策执行的管理工作，保证政策执行的规范性、安全性和有效性。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　项目承担单位应当严格按照本规定有关要求，如实申报材料、办理相关进口物资的免税申请和进口手续。项目承担单位违反规定，将免税进口物资擅自转让、销售、移作他用或者进行其他处置，除按照有关法律、法规及规定处理外，对于被依法追究刑事责任的，从违法行为发现之日起停止享受本规定进口税收优惠政策；尚不够追究刑事责任的，从违法行为发现之日起停止享受本规定进口税收优惠政策</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第十三条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">经海关核准，有关项目承担单位免税进口的设备可用于其他单位的科学研究、教学活动和技术开发，但未经海关许可，免税进口的设备不得移出原项目承担单位。科技重大专项项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">完成后，对于仍处于海关监管年限内的免税进口设备和剩余的少量原材料、零部件，项目承担单位可及时向所在地海关申请办理提前解除监管的手续，并免于补缴税款。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　第十四条</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman">&nbsp;&nbsp; </FONT></SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本规定自</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2010</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">7</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">15</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日起施行。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　附件：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">．科技重大专项项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进口物资确认函</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">．项目</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">课题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">承担单位免税申请文件有关要求</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">　　<A href="http://www.gsfzh.com/Web2008/Soft_Show.asp?SoftID=179"><FONT color=#1111ee size=4>附件下载：</FONT></A></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></P>
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