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公布

Core Viewpoint - The Chinese Ministry of Finance, General Administration of Customs, and State Taxation Administration have jointly issued a notification to clarify tax policies for the import and export of goods in the He Tao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, effective from February 10, 2026, to support the creation of an international highland for technological innovation in collaboration with Hong Kong [1][2]. Group 1: Tax Policies - The notification establishes a customs supervision area in the He Tao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, which is divided into a "first line" with Hong Kong and a "second line" with other regions of the People's Republic of China [1]. - Enterprises registered in the customs supervision area with independent legal status, research institutions, and certain non-enterprise units can import self-used scientific research goods from Hong Kong without paying import taxes, including customs duties, value-added tax, and consumption tax [1]. - When tax-exempt research goods and their R&D products circulate within the customs supervision area, any applicable import taxes must be paid if the goods are transferred to eligible entities due to reasons such as bankruptcy or deregistration [1]. Group 2: Impact on Cooperation and Development - The implementation of these policies is expected to reduce the cross-border flow costs of research goods between Shenzhen and Hong Kong, promoting mutual cooperation and collaborative technological innovation and industrial development [2]. - The policies support Hong Kong's integration into the national development framework, aiming to establish an international technological innovation hub and contribute to the high-quality development of the Guangdong-Hong Kong-Macao Greater Bay Area [2].