财政部调整大功率风力发电机组进口税收政策

财政部调整大功率风力发电机组进口税收政策


　　自2008年5月1日起，中国将对新批准的内、外资投资项目所进口的单机额定功率不大于2.5兆瓦的风力发电机组一律停止执行进口免税政策。 根据中国财政部2008年4月23日公布的《财政部关于调整大功率风力发电机组及其关键零部件、原材料进口税收政策的通知》，对于2008年5月1日以前批准的内、外资投资项目，其进口上述规格的风力发电机组在2008年11月1日前继续按照原规定执行进口免税政策。 同时，通知规定，自2008年1月1日起，对国内企业为开发、制造大功率风力发电机组而进口的关键零部件、原材料所缴纳的进口关税和进口环节增值税实行先征后退。


Beginning on May 1, China will suspend the import tax exemption policy on the wind power generator units with a rated power per unit under 2.5 megawatts that are imported for the newly approved domestic and foreign invested projects. For the domestic and foreign invested projects that are approved prior to May 1, the imported said wind power generator units will continue to be entitled to the tax exemption policies as stipulated by the original rules prior to November 1, 2008, according to the Circular of the Ministry of Finance on the Adjustment of Import Tax Policies Governing the High Wind Power Generator Units and Their Key Parts and Raw Materials which was released on April 23. Besides, according to the Circular, beginning on January 1, refund will be made for the import tariff and import-based value-added tax that have been collected for the key parts and raw materials that are imported by domestic enterprises for developing and manufacturing high wind power generator units.