财政部等三部门发布《关于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的通知》

Core Viewpoint - The announcement by the Ministry of Finance, General Administration of Customs, and State Taxation Administration outlines tax policies for the He Tao Shenzhen-Hong Kong Technology Innovation Cooperation Zone, allowing certain entities to import research goods tax-free under specific conditions [1][3]. Group 1: Tax Exemption Policies - The He Tao Shenzhen Zone will implement a customs supervision area with a "one line" designation for imports from Hong Kong, allowing eligible entities to import self-used research goods without paying import duties, VAT, or consumption tax [1][3]. - Eligible entities include independent legal entities registered in the customs supervision area, research institutions, and certain private non-enterprise units [3][4]. - Goods that are prohibited from importation or listed in the "Major Technological Equipment and Products Not Exempt from Import Tax" catalog are excluded from this exemption [1][3]. Group 2: Management and Compliance - A customs electronic ledger will be established for managing tax-exempt research goods, utilizing information technology for oversight and potential audits [4]. - Entities can voluntarily choose to pay import taxes on exempt goods, but if they waive their tax exemption status, they cannot reapply for the same goods within 36 months [4][5]. - The Shenzhen Municipal Government will define the criteria and management requirements for recognizing eligible entities [5][6]. Group 3: Regulations on Goods Flow - Tax-exempt research goods entering the mainland from the customs supervision area must comply with existing import regulations and may require tax payments [5][6]. - Goods that are exported from the customs supervision area may be subject to export duties, with VAT and consumption tax policies following current regulations [6][8]. - The announcement will take effect on February 10, 2026, and will apply to the specified customs supervision area [8][10].