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一、薄膜晶体管显示器产品生产企业生产性设备的折旧年限最短可为3年二、2003年11月1日至2008年12月31日,对薄膜晶体管显示器产品生产企业进口国内不能生产的自用生产性原材料、消耗品免征关税。具体免税货物清单由财政部会同有关部门另行制定。三、2003年11月1日至2008年12月31日,对薄膜晶体管显示器产品生产企业进口国内不能生产的净化室专用建筑材料、配套系统和生产设备零配件,免征进口关税和进口环节增值税。具体免税货物清单由财政部会同有关部门另行制定。(2005年2月22日印发)
First, the production of thin-film transistor display products, equipment, depreciation of the shortest possible period of 3 years II November 1, 2003 to December 31, 2008, the production of thin-film transistor display products manufacturers can not be imported domestic production for the use of production Raw materials, consumables exempt from customs duties. The list of specific tax-exempt goods shall be separately formulated by the Ministry of Finance jointly with the relevant departments. III. From November 1, 2003 to December 31, 2008, it is exempt from import tariffs and import value-added for the manufacturers of thin film transistor display products to import the domestic-only non-productive building materials, supporting systems and spare parts for production equipment that can not be produced domestically tax. The list of specific tax-exempt goods shall be separately formulated by the Ministry of Finance jointly with the relevant departments. (Issued on February 22, 2005)