三部门发布河套深港科技创新合作区深圳园区货物进出口有关税收政策

Core Viewpoint - The implementation of tax policies for the Shenzhen-Hong Kong Innovation Cooperation Zone aims to facilitate cross-border flow of scientific research goods, promote collaboration between Shenzhen and Hong Kong, and support the integration of Hong Kong into national development, thereby enhancing the quality development of the Guangdong-Hong Kong-Macao Greater Bay Area [2][3]. Group 1: Tax Policy Implementation - The tax policy will take effect on February 10, 2026, and applies to the customs supervision area of the Shenzhen-Hong Kong Innovation Cooperation Zone [8][10]. - Goods imported for self-use by eligible entities in the customs supervision area from Hong Kong will be exempt from import taxes, including customs duties, VAT, and consumption tax [3][4]. - Eligible entities include independently registered enterprises, research institutions, and certain non-enterprise units engaged in scientific research within the customs supervision area [3][4]. Group 2: Customs Management and Compliance - A customs electronic ledger will be established to manage exempt imported research goods, utilizing information technology for oversight [4]. - If exempt research goods are transferred to eligible entities due to bankruptcy or dissolution, they will not be subject to additional import tax payments [5]. - Goods entering the mainland from the customs supervision area will require the payment of import taxes, but if taxes have already been paid in the customs supervision area, no further payment is required [4][5]. Group 3: Regulatory Oversight - The Shenzhen Municipal Government will define the recognition standards and management requirements for eligible entities and the use of exempt research goods [7]. - Violations of the tax policy, including tax evasion or smuggling, will be subject to penalties and potential criminal prosecution [7]. - The relevant authorities will enhance supervision of the execution of financial and tax policies in the Shenzhen-Hong Kong Innovation Cooperation Zone to prevent illegal activities [7].