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财关税〔2016〕70号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,海关总署广东分署、各直属海关,新疆生产建设兵团财务局:为深入实施创新驱动发展战略,发挥科技创新在全面创新中的引领作用,规范科学研究、科技开发和教学用品免税进口行为,经国务院批准,特制定支持科技创新进口税收政策,现将有关政策内容通知如下:
Finance Tariff [2016] No.70 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, the General Administration of Customs of Guangdong, the subordinate customs offices and the Xinjiang Production and Construction Corps Finance Bureau: In order to further implement the innovation-driven development strategy , Give full play to the leading role of scientific and technological innovation in overall innovation, standardize the duty-free importation of scientific research, technological development and teaching supplies. With the approval of the State Council, special formulated tax policies to support the import of scientific and technological innovations, we hereby notify the relevant policy contents as follows: