The import tariff and import value-added tax paid by domestic enterprises for the development and manufacturing of some key parts and components in the key fields of major technical equipment and raw materials that can not be produced in China will be levied first and then retreated.

The application conditions of this policy are as follows:

1. Domestic enterprises;

2. To develop and manufacture some key parts and components in the key fields of major technical equipment that have a positive driving role in structural adjustment, industrial upgrading and enterprise innovation;

3. Raw materials that cannot be produced in China.

The application process of this discount is as follows:

1. Generally, the import enterprise shall apply to the local customs for tax refund within one year after the goods are declared for import.

2. The Customs at the tax paying place, the customs directly under the central government and the Ministry of Finance shall complete the examination and approval tasks within the prescribed time limit.

3. According to the reply of the Ministry of finance, the local customs shall issue the income return letter and indicate the approval document number of the Ministry of finance, and refund the payment from the local central treasury.

4. The enterprise receives the tax refund.

The policy basis of this preferential policy includes the notice of the Ministry of Finance and other departments on printing and distributing the administrative measures of import tax collection before returning (Cai Yu [2009] No. 84) and the notice on adjusting the tax policy of imported equipment (State Council of the people's Republic of China) (1997) No. 37), "notice on implementing some opinions of the State Council on accelerating the revitalization of equipment manufacturing industry and related import tax policies" (CGS [2007] No. 11), and "notice on adjusting import tax policy of major technical equipment" (CGS [2014] No. 2).