财政部等三部门：“十五五”期间对进口种子种源、军警用工作犬等免征进口环节增值税

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly announced a tax exemption policy for seed imports during the "14th Five-Year Plan" period, aimed at enhancing agricultural quality and competitiveness, effective from January 1, 2026, to December 31, 2030 [1]. Group 1 - The policy exempts import value-added tax for seeds and military/police working dogs to support the introduction and promotion of quality seeds [1]. - A list of exempted seed sources will be established by the Ministry of Agriculture and Rural Affairs in collaboration with other departments, which will be dynamically adjusted based on agricultural development [1]. - Research and breeding institutions, zoos, botanical gardens, and specialized animal and plant protection units can import wild plant and animal sources for research and breeding without incurring import value-added tax [1]. Group 2 - The first batch of the "Import Seed Source Tax Exemption List" will take effect on January 1, 2026, with any taxes collected prior to the list's publication being refunded within 30 days, along with applicable interest [2]. - Subsequent batches of the exemption list will come into effect 20 days after their publication [2]. - The first batch of the "Import Wild Plant and Animal Source Tax Exemption List" will also be implemented on January 1, 2026, with similar tax refund provisions as the seed source list [2].