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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].