关于"十五五"期间进口科学研究、科技开发和教学用品免税清单的通知 附件："十五五"期间进口科学研究、科技开发和教学用品免税清单 财政部 海关总署 税务总局 2026年2月13日 "十五五"期间进口科学研究、科技开发和教学用品 免税清单 财关税〔2026〕9号 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，海关总署广东分署、各 直属海关，国家税务总局各省、自治区、直辖市、计划单列市税务局： 根据《财政部 海关总署 税务总局关于"十五五"期间支持科技创新进口税收优惠政策的通知》（财关税 〔2026〕7号）和《财政部 中央宣传部 国家发展改革委 教育部 科技部 工业和信息化部 民政部 商务部 文化和旅游部 国家卫生健康委 海关总署 税务总局关于"十五五"期间支持科技创新进口税收优惠政策管 理办法的通知》（财关税〔2026〕8号）有关规定，现将"十五五"期间进口科学研究、科技开发和教学 用品免税清单（见附件）予以公布，自2026年1月1日起实施。 一、科学研究机构、技术开发机构、学校、党校（行政学院）、图书馆的免税进口商品清单，按照附件 第一至十五条执行。 二、出版物进口单位的免税进口商品清单 ...

Core Insights - The process of industrial transformation and upgrading is fundamentally about the increasing role of production services [1][2] - Guangdong's modern service industry has become a significant engine for economic growth, with a service industry added value of 8.14 trillion yuan, accounting for 57.5% of GDP and 10.6% of the national total [2] Group 1: Development Strategies - Guangdong should focus on strengthening the core layer of productive services, including scientific research, technology services, and information technology services, to enhance digital empowerment and key technology supply capabilities [1] - The province is advised to cultivate leading e-commerce platforms, support the development of cross-border e-commerce, and establish foreign-related legal service clusters to improve logistics efficiency and global channels for manufacturing [1][2] - There is a recommendation to develop supporting services such as business hotels and catering for producers [1] Group 2: Industry Position and Challenges - Despite the growth, Guangdong's modern service industry still lags behind developed countries in terms of application levels and competitive advantages of leading enterprises [2] - The quality and capability of productive services provided to the manufacturing sector need improvement, as well as the ability of service industries to lead manufacturing towards mid-to-high-end development [2] - Future strategies should include a focus on advancing productive services in the secondary industry and expanding the third industry in major cities while developing productive services in the primary industry in rural areas [2]