Home xin If you want to find the relevant policies on tax exemption of military contracts, where can I find them? What’s the best number? Thank you!

If you want to find the relevant policies on tax exemption of military contracts, where can I find them? What’s the best number? Thank you!

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1. The current laws and regulations are aimed at traditional military enterprises. There is no institutional guarantee for non-public enterprises to participate in military industry. The tax exemption policies for some enterprises undertaking military production are basically for military enterprises, and the maintenance fees and subsidies for military products are aimed at military enterprises within the central budget. For example, Cai Shui Zi [94] No. 001 document issued by the Ministry of Finance and the State Administration of Taxation in 1994 stipulates that for military products produced by general industrial enterprises other than military industry and military system enterprises, only guns, guns, mines, bombs, military ships, aircraft, tanks, radar, radio stations, marine diesel engines, all kinds of gun sight and sight, etc., will be exempted from value-added tax on final assembly products in final assembly enterprises
some policies have obviously failed to meet the requirements of the situation, but they are still implemented, which is also unbearable for private enterprises
an expert from the Commission of science, technology and industry for National Defense said that the “outdated” policy objectively restricts the development of private enterprises entering the military industry. For example, Article 12 of the Provisional Regulations of the people’s Republic of China on private enterprises implemented in 1988 stipulates that private enterprises shall not engage in the production and operation of military industry and business. Article 64 of the company law implemented in 1994 stipulates that the company that produces special products or belongs to a specific industry determined by the State Council shall adopt the form of wholly state-owned enterprises
the expert also believes that the inconsistency between military industry standards and civil industry standards has led to the technical segmentation of various industries and the difficulty of unifying the technical standards of products. “Because there are many industries involved in military products supporting, and each industry basically has its own industry standards, there is a problem that it is difficult to unify technical standards when non-public enterprises undertake military products production tasks.”
for private enterprises involved in military production, the key is to have “three certificates”: confidentiality certification, quality certification and military scientific research and production license. Although the measures for the implementation of scientific research and production licenses for weapons and equipment have been promulgated, some enterprises are still not easy to obtain confidentiality licenses
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2. Most national policies on national defense science, technology and industry are oriented to traditional military enterprises. In terms of investment, at present, the country is still mainly oriented to the traditional military industry, and has not been fully opened to civilian enterprises (especially private enterprises) participating in military scientific research and production. In terms of fiscal and tax policies, the relevant fiscal and tax policies only implement tax exemption policies for military enterprises, and civil enterprises can not enjoy tax exemption policies even if they undertake military scientific research and production tasks
— Yu Zonglin, deputy director of the expert advisory committee of the Commission of science, technology and industry for national defense
July 3, 2007
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according to the third paragraph of Article 1 of the notice of the Ministry of Finance and the State Administration of Taxation on the collection of turnover tax and resource tax by units affiliated to the military and military industry system (Cai Shui Zi [1994] No. 11), military products produced by general industrial enterprises other than military industry and military system enterprises are only used for guns, guns, mines, bombs, military ships, aircraft, tanks, radars, radios, diesel engines for ships All kinds of gun sight and sight are exempted from value-added tax in the final assembly enterprise
therefore, in addition to the above provisions, general enterprises should pay value-added tax on goods sold to the army according to the provisions
the specific provisions of laws, regulations and tax authorities shall prevail

sample of operation instructions for signing and submitting military duty-free contracts for approval

Beijing Beidou Xingtong Navigation Technology Co., Ltd.

1 Objective
this operation instruction is formulated to ensure that the military product tax exemption contract of Beijing Beidou Xingtong Navigation Technology Co., Ltd. (hereinafter referred to as the company) is signed in strict accordance with the requirements of the equipment contract template (see Annex) formulated by the competent military product tax exemption audit unit of the state, and guide its submission process
2. Scope of application
it is applicable to all duty-free sales contracts of military products of the company
3. Definition and classification of military duty-free contract
3.1 definition of military duty-free contract
a contract signed by a company because it sells its own weapons and equipment directly or indirectly to the military
3.2 classification of military duty-free contracts
military duty-free contracts are mainly divided into equipment procurement contracts and ordering contracts for weapons and equipment supporting products (see the annex for the contract template)
4 military duty-free contract (see Annex for the contract template) stipulates that
in order to better understand and accurately fill in the military duty-free sales contract, the specific contents of the equipment purchase contract and the order contract for weapons and equipment supporting products are as follows:
4.1 equipment purchase contract (see Annex 1)
4.1.1 license number: the number of the company’s weapons and equipment scientific research and production license
4.1.2 contract number: the contract number agreed by the company and the customer
4.1.3 signing place: the place where the company signs the contract with the customer
4.1.4 confidentiality level: the confidentiality level of contracts signed by the company can be divided into secret and confidential levels
4.1.5 equipment name, specification, model, unit and quantity: the name, specification, model, unit and quantity of products sold by the company
unit price: the amount of the contract signed with the customer
4.1.7 delivery schedule: the time agreed by the company and the customer in the contract terms
4.1.8 demander information: including the customer’s company name, address, telephone number, name and account number of deposit bank, signature of legal person or entrusted agent
4.1.9 authentication by the competent department of the demander: the seal of the superior department of the military representative office stationed in the customer
4.1.10 supplier information: including company name, address, telephone number, name and account number of deposit bank, signature of legal person or entrusted agent
4.1.11 verification by the competent department of the supplier: no seal is required
4.1.12 agreed items: including product quality requirements, technical requirements and inspection requirements, random data and spare parts, product packaging, storage and shipment; Product delivery, settlement method and payment term, after-sales service and liability for breach of contract; The agreement on the change and dissolution of the contract and dispute resolution, as well as other agreed matters in the contract
4.1.13 contract validity: the period from contract signing to contract performance
4.2 ordering contract for weapon equipment supporting products (see Annex 2)
4.2.1 contract number: the contr
act number agreed by the company and the customer
4.2.2 signing place: the place where the company signs the contract with the customer
4.2.3 signing date: the date when the company signed the contract with the customer
4.2.4 confidentiality level: the confidentiality level of contracts signed by the company can be divided into secret and confidential levels
4.2.5 product name, specification, model, unit and quantity: the name, specification, model, unit and quantity of the products sold by the seller
4.2.6 unit price and amount: the unit price and amount of the contract signed between the company and the customer
4.2.7 delivery schedule: the time agreed by the company and the customer in the contract terms
4.2.8 information of the demander: including the customer’s company name, license number, qualification registration number of the manufacturer, address, telephone number, name and account number of the deposit bank, signature of legal person or entrusted agent, etc
4.2.9 license number of the demander: the number of the customer’s scientific research and production license of weapons and equipment
4.2.10 qualification registration number of manufacturer: the customer’s registration number in the list of equipment manufacturers of the people’s Liberation Army
4.2.11 seal of the demander’s military representative organization: Seal of the military representative organization of the military end user agreed in the order contract of supporting products (here, the military organization must seal)
4.2.12 if the customer is the manufacturer of the order contract for supporting products, the military representative office of the customer must seal at the “seal of the demander’s military representative office” of the contract; At the same time, fill in the registration number of the list of equipment manufacturers of the Chinese people’s Liberation Army in the qualification registration number of the manufacturer
4.2.13 supplier information: including the company’s company name, license number, manufacturer’s qualification registration number, address, telephone number, name and account number of deposit bank, signature of legal person or entrusted agent, etc
4.2.14 supplier license number: the number of the company’s weapon equipment scientific research and production license
4.2.15 agreed items: including product quality requirements, technical standards, and the conditions and period for the supplier to be responsible for quality; Agreement on product pricing method; Agreement on the place and method of delivery (delivery); Agreement on transportation mode, arrival station (port) and cost burden; Agreement on product packaging standards, supply and recovery of product packaging materials and their cost burden; Agreement on acceptance standards, methods and time limit for raising objections; Agreement on the quantity and supply period of random spare parts, accessories and tools; Agreement on settlement method and payment term; Liability for breach of contract, agreement on the way to solve contract disputes, and other agreed matters in the contract
4.2.16 contract validity: the period from contract signing to contract performance
4.2.17 remarks: if the contract needs to provide guarantee, a separate contract guarantee shall be attached to the contract
5. Submission for approval of military duty-free contracts
5.1 internal submission for approval
5.1.1 responsible departments and responsibilities
signing Department of military duty-free contracts: sign military duty-free contracts and submit qualified military duty-free materials to the financial department of the company
Finance Department: receive the military product tax exemption materials submitted by the company’s military product tax exemption contract signing department, review and sort them out, and submit them to the competent national military product tax exemption audit unit
5.1.2 internal review process and time requirements
after signing the military duty-free contract, the Department signing the military duty-free contract shall report to the finance department in time, and the latest deadline is the last working day of each quarter; At the same time, the summary form of confirmation application for scientific research and production contract of weapons and equipment in duplicate (must be in Excel format) and a CD-ROM of the summary form must be submitted to the finance department on the last working day of each quarter
5.2 external submission for approval of the company
5.2.1 responsible units and responsibilities
Finance Department: responsible for submitting military product tax exemption materials to the national competent military product tax exemption audit unit for approval
the national competent military product tax exemption audit units include the military industry comprehensive office of Beijing Municipal Commission of science, technology and industry for national defense (hereinafter referred to as Beijing Municipal Office of science, technology and industry for national defense) and the Commission of science, technology and industry for national defense (hereinafter referred to as the Commission of science, technology and industry for national defense)
5.2.2 external submission process
the Ministry of finance will review and sort out the military product tax exemption data submitted by the signing Department of military product tax exemption contract every quarter, Within 5 working days after the end of each quarter, it shall be reported to Beijing Municipal Office of science, technology and industry for national defense for preliminary examination and seal. After passing the examination, Beijing Municipal Office of science, technology and industry for national defense shall submit it to the Commission of science, technology and industry for national defense for examination and seal. After the Commission of science, technology and industry for national defense reviews and seals, it shall be returned to the company for filing by Beijing Municipal Office of science, technology and industry for national defense
5.3 materials submitted for approval:
the original military product tax exemption contract is in triplicate
the summary form of confirmation application for scientific research and production contract of weapons and equipment is in duplicate (must be in Excel format)
1 CD-ROM of the summary form of confirmation application for scientific research and production contract of weapons and equipment
5.4 annual summary: the financial department of the company shall, before October 31 of each year, return the duty-free contracts of military products that have been sealed and returned to the company in the current year

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