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科普事业发展进口税收优惠政策
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三部门出台“十五五”期间支持科普事业发展进口税收优惠政策
Xin Hua Wang· 2026-02-21 11:01
财政部、海关总署、税务总局近日印发通知,明确了"十五五"期间支持科普事业发展的进口税收优 惠政策。 【纠错】 【责任编辑:施歌】 通知称,自2026年1月1日至2030年12月31日,对科技馆、自然博物馆等科普单位进口科普影视作品 及国内不能生产或性能不能满足需要的科普仪器设备等科普用品,免征进口关税和进口环节增值税。 (记者申铖) ...
财政部 海关总署 税务总局关于“十五五”期间支持科普事业发展进口税收优惠政策的通知财关税〔2026〕12号
蓝色柳林财税室· 2026-02-13 12:03
Core Viewpoint - The article outlines the import tax exemption policy for supporting the development of popular science during the "14th Five-Year Plan" period, effective from January 1, 2026, to December 31, 2030 [2][3]. Summary by Sections Import Tax Exemption Policy - Publicly accessible science museums, natural history museums, astronomy observatories, meteorological stations, and earthquake stations, as well as science venues and bases affiliated with universities and research institutions, are exempt from import duties and VAT on specific items [2]. - Exempt items include copies and working tapes of popular science films imported for personal use, as well as scientific instruments and exhibits that cannot be produced domestically or do not meet performance requirements [2]. Definition of Exempt Items - The popular science films and items referred to must align with the objectives of promoting scientific knowledge, advocating scientific methods, disseminating scientific ideas, and promoting scientific spirit as per the Science and Technology Popularization Law [2]. Management and Implementation - A management approach for the import tax exemption policy will be formulated and issued separately [3]. - The policy will be in effect from January 1, 2026, to December 31, 2030 [3].