三部门出台“十五五”期间国家综合性消防救援队伍进口税收优惠政策

Core Viewpoint - The Ministry of Finance and other departments have announced a tax exemption policy for imported firefighting and rescue equipment to support the construction of the national comprehensive firefighting and rescue team from January 1, 2026, to December 31, 2030 [1] Group 1: Tax Exemption Policy - From January 1, 2026, to December 31, 2030, imported firefighting and rescue equipment that cannot be produced domestically or does not meet performance requirements will be exempt from import duties, value-added tax, and consumption tax [1] - The exempt equipment will be listed in the "Firefighting and Rescue Equipment Import Tax Exemption Directory," which will be adjusted as needed based on firefighting task requirements and domestic industry development [1] Group 2: Management and Oversight - The National Fire and Rescue Administration will issue a "Confirmation Form for Imported Firefighting and Rescue Equipment" for equipment included in the exemption directory, which will be used by various levels of the national comprehensive firefighting and rescue team to apply for tax exemption procedures [1] - The National Fire and Rescue Administration will lead the formulation of a "Management Method for Exempt Imported Firefighting and Rescue Equipment," clarifying the conditions for importing units and requirements for registration, use, and management of exempt equipment [1] Group 3: Annual Evaluation - The National Fire and Rescue Administration will summarize and evaluate the implementation of the policy annually, analyzing the value of imported equipment, tax exemptions, policy effectiveness, and existing issues, with a report due by March 31 each year [2]