推动深港科创协同 河套科研货物“一线”进口免税

Core Viewpoint - The new tax policy for the Shenzhen-Hong Kong Innovation and Technology Cooperation Zone aims to reduce cross-border costs for scientific research goods, promoting collaboration and innovation between Shenzhen and Hong Kong [2][3]. Group 1: Tax Policy Implementation - The policy, effective from February 10, 2026, establishes a dual management tax system for cross-border goods between the Shenzhen-Hong Kong Innovation and Technology Cooperation Zone and Hong Kong [2]. - Registered entities in the customs supervision area can import self-used research goods tax-free, including import duties, VAT, and consumption tax [3]. Group 2: Scope of Tax Exemptions - The first batch of tax-exempt goods includes 509 items across six categories, covering the entire research chain [3]. - Specific rules for the circulation of tax-exempt goods are outlined, including conditions for tax payment upon transfer and entry into mainland China [3]. Group 3: Broader Economic Impact - The policy supports Hong Kong's integration into national development and aims to establish it as a global innovation hub, contributing to the high-quality development of the Guangdong-Hong Kong-Macao Greater Bay Area [4]. - Additional tax incentives for individuals and enterprises participating in the cooperation zone will be implemented in April 2024, offering a 15% tax reduction [4]. - The Shenzhen-Hong Kong Innovation and Technology Cooperation Zone has attracted significant talent and institutions, including 18 academicians and over 15,000 research personnel [4].