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The State Administration of Taxation issued the tax rebate measures for the purchase of domestic equipment by R & D institutions

the State Administration of Taxation recently officially issued the "tax rebate management measures for the purchase of domestic equipment by R & D institutions", clarifying the issues related to the tax rebate for the purchase of domestic equipment by R & D institutions

according to the measures, R & D institutions that enjoy the tax rebate for purchasing domestic equipment should apply to the competent tax rebate tax authorities for handling the tax rebate identification procedures for purchasing domestic equipment with a copy of the business license of the enterprise legal person or the organization code certificate (original and copy), a copy of the tax registration certificate (original and copy), the tax rebate account certificate and other materials required by the tax authorities before applying for tax rebate

the measures also said that the special VAT invoices obtained by the R & D institutions belonging to the general VAT taxpayers who purchase domestic equipment should go through the certification procedures within the specified certification period. The certification period of the special VAT invoices issued before December 31, 2009 is 90 days, and the certification period of the special VAT invoices issued after January 1, 2010 is 180 days. Those who have not been certified or have not passed the certification are not allowed to declare a tax refund

according to the measures, R & D institutions should submit the examination and approval form for tax rebate declaration of R & D institutions purchasing domestic equipment and electronic data to their competent tax rebate authorities within 180 days from the date of invoicing the special VAT invoice obtained from the purchase of domestic equipment, and attach the following materials: the contract for purchasing domestic equipment, the special VAT invoice (deduction sheet), payment vouchers, and other materials required by the tax authorities

the measures emphasize that R & D institutions cheat "by means of counterfeiting the tax rebate qualification of purchasing domestic equipment, declaring both deduction and tax rebate, fabricating the business of purchasing domestic equipment, providing false tax rebate declaration materials, and so on. If the tax rebate of domestic equipment is found through analysis, according to the current plan, in large-scale monocrystalline silicon wafers, ultra-high purity metal sputtering targets, optical films, new cobalt materials, rare earth permanent magnet materials High purity electronic and chemical materials and other fields have reached the domestic leading and international advanced level, and are subject to relevant laws and regulations

according to the introduction, the implementation period of the measures is from July 1, 2009 to December 31, 2010, and the specific Invoicing time on the special invoice for added value tax shall prevail