科学研究和教学用品免征进口税收暂行规定 INTERIM MEASURES FOR EXEMPTION FROM THE IMPORT DUTIES ON THE ARTICLES FOR SCIENTIFIC RESEARCH AND TEACHING
（Approved by the State Council on January 22， 1997 and promulgated by Decree No. 61 of the General Customs Administration on April 10， 1997）
颁布日期：19970122 实施日期：19970410 颁布单位：国务院
Article 1 These Measures are formulated with a view to promoting the development of scientific research and education， facilitating the import of articles for scientific research and teaching.
Article 2 Where scientific research institutes and schools， without the object of profit-making and within reasonable quantities， import articles for scientific research and teaching which can not be made in China， and use these articles directly for scientific research or teaching， exemption of Customs import duties and value-adding taxes or consumption taxes shall be granted.
Article 3 The term “scientific research institutes and school” referred to in These Measures denotes：
（1） Institutes engaged specially in scientific research and development under the ministries， commissions and directly subordinate agencies under the State Council， and those under the provinces， autonomous regions， municipalities directly under the Central Government and the cities planned respectively；
（2） Full-time institutions of high learning above junior colleges whose academic certificates are recognized by the State Education Commission；（3） Other instates engaged in scientific research and development and schools.
Article 4 The term “articles for scientific research and teaching” referred to in Article 2 of These Measures denotes：
（1） Analysing， surveying， examining， measuring， observing and signaling instruments， meters and their accessories for the purpose of scientific research， scientific experiment， and teaching；
（2） Laboratory equipments providing necessary conditions for scientific research and teaching（not including mid-size testing equipments）；
（3） Computer work stations， mini-size， mid-size， large-size computers， and editable programme monitors；
（4） Special parts and fittings imported respectively within the Customs control period， and used for maintaining the instruments， meters and equipments which have been imported with duties exemption or， for improving and extending functions of the instruments， meters and equipments， and which amount of money is no more than that of the complete machines；
（5） Various carrier forms of books， newspapers and periodicals， lecture notes and computer soft-wares；
（6） Specimens and samples；
（7） Teaching slide show；
（8） Materials used for chemical， biochemical and medical experiments；
（9） Animals used for experiments；
（10） Medical instruments and relevant accessories for scientific research， scientific experiment and teaching（only for medical colleges or majors and scientific institutes engaged in medical research）；
（11） Fine varieties of plants and seeds（only for agricultural or for estral colleges or majors and scientific institutes engaged in agriculture and forestry）；
（12） Musical instruments of specialized profession level and audio-video materials（only for art colleges or majors and scientific institutes engaged in art）；
（13） Sports appliances for specific purpose（only for sports colleges or majors and scientific institutes engaged in sports）；
（14） Learner-driven are planes（only for flight colleges）；
（15） Key equipments of the boats and ships used for the teaching experiment（only for shipping colleges）；
（16） Sample cars which are not driven by petrol power or diesel-oil power and are used for scientific research（only for car majors of colleges）。
Article 5 The following scientific research institutes shall enjoy the exemption from Customs import duties from 1996 to 2000：
（1） Technical centers of the enterprises（group） ratified by the State Economic and Commerce Commission jointly with the Ministry of Finance， the State General Tax Administration and the General Customs Administration；
（2） State project research centers and state key laboratory ratified by the State Planning Commission jointly with the Ministry of Finance， the State General Tax Administration and the General Customs Administration；
（3） State project technology research centers ratified by the State Science and Technology Commission jointly with the Ministry of Finance， the State General Tax Administration and the General Customs Administration.
Article 6 The articles imported for scientific research and teaching with duties exemption according to These Measures， shall not be used for other purposes.
Where anyone， in violation of the provisions of the proceeding paragraph， use the import articles that are exempted from duties are used for other purposes， and such an act constitutes a smuggling crime， he shall be investigated for criminal responsibilities； Where such an act does not constitute a crime， the case shall be treated as a smuggling act or an act violating Regulations on Customs control.
Article 7 Where there is a need to determine whether import articles correspond to the range stipulated in These Measures or not， the General Customs Administration shall conduct an examination and a ratification jointly with relevant departments under the State Council.
Article 8 Provisions for implementation shall be promulgated by the General Customs Administration in accordance with These Measures.
Article 9 These Measures shall come into effect as of the date of promulgation.
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