China’s 15th Five-Year Plan Science and Technology Import Tax Incentives 2026: How Foreign R&D Centres Qualify
- China’s Notice on Import Tax Incentives for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 7) exempts eligible institutions from import duty, import VAT and consumption tax on scientific research, technology development and teaching supplies that cannot be produced domestically or whose performance cannot meet requirements.
中国《关于”十五五”期间支持科技创新进口税收优惠政策的通知》（财关税〔2026〕7 号）规定，对符合条件的机构进口国内不能生产或性能不能满足需要的科学研究、科技开发和教学用品，免征进口关税和进口环节增值税、消费税。
- Foreign-invested R&D centres are expressly listed as the seventh of 13 categories of eligible entities, and are approved by the provincial commerce department together with the provincial finance and tax authorities and the local directly subordinate customs.
外资研发中心被明确列为 13 类适用主体中的第（七）类，由省级商务主管部门会同省级财政、税务部门和所在地直属海关核定。
- The lower half-year application window runs from 1 October to 25 October each year, with approval results released by 30 November.
每年下半年申报窗口为 10 月 1 日至 10 月 25 日，核定结果于 11 月 30 日前发布。
- Exempt goods are subject to list management: the list of duty-free imports is drawn up separately by the Ministry of Finance together with relevant departments, so the exemption is not automatic.
免税进口商品实行清单管理，免税进口商品清单由财政部会同有关部门另行制定印发，因此该优惠并非自动享受。
- A foreign-invested R&D centre that is not an independent legal person can also apply, submitting the business licence of the foreign-invested enterprise it relies on and a list of R&D investment assets.
非独立法人的外资研发中心同样可以申报，需提交其所依托外商投资企业的营业执照以及研发总投入资产清单。
China’s 15th Five-Year Plan Science and Technology Import Tax Incentives 2026: How Foreign R&D Centres Qualify | “十五五”期间支持科技创新进口税收优惠政策 2026：外资研发中心如何符合条件
Overview
The Ministry of Finance and other departments have issued the Notice on Import Tax Incentives for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 7). The notice was made public through channels including the Anhui Regulatory Bureau of the Ministry of Finance on 12 October 2026.
The notice grants import tax exemptions to a defined set of research, education and publication institutions. Article 1 provides that scientific research institutions, technology development institutions, schools, Party schools (academies of governance) and libraries are exempt from import duty and import-stage value-added tax and consumption tax on scientific research, technology development and teaching supplies that cannot be produced domestically or whose performance cannot meet requirements. Article 2 provides that publication import units importing books and materials for scientific research and teaching for the institutions above are exempt from import-stage value-added tax.
Foreign-invested R&D centres are among the eligible entities. This article sets out the scope of the notice, the position of foreign-invested R&D centres within it, the list management requirement, and the practical steps and timing for an application.
Key developments in 2026
Thirteen categories of eligible entities
Article 3 lists the entities to which the policy applies. They are:
- Central, provincial and prefecture-level research institutes engaged in scientific research, and their graduate schools and libraries with independent legal person status;
- National laboratories and national laboratory bases;
- National key laboratories, national emerging industry innovation centres, national manufacturing innovation centres, national technology innovation centres, national clinical medical research centres, national industrial technology engineering centres, national university science parks, Belt and Road joint laboratories, national major science and technology infrastructure, national science and technology resource sharing platforms, and national field scientific observation and research stations;
- Institutions that became enterprises or entered enterprises during the reform of the science and technology system and mainly engage in scientific research and technology development;
- National small and medium-sized enterprise public service demonstration platforms (technology category);
- Enterprise technology centres recognised by the National Development and Reform Commission;
- Foreign-invested R&D centres approved by the provincial commerce department together with the provincial finance and tax authorities and the local directly subordinate customs;
- Science and technology private non-enterprise units recognised by the Ministry of Science and Technology together with the Ministry of Civil Affairs, and new-type R&D institutions of the science and technology private non-enterprise unit category approved by the provincial science and technology department together with the provincial civil affairs, finance and tax authorities and the local directly subordinate customs;
- Public institution-type new R&D institutions approved by the provincial science and technology department together with the provincial finance and tax authorities and the local directly subordinate customs;
- Higher education institutions recognised by the State that provide junior college education or above, and their branch campuses and off-site teaching institutions with independent legal person status;
- Party schools (academies of governance) at county level and above;
- Public libraries at prefecture level and above;
- Publication import units with publication import permits recognised by the Central Propaganda Department.
List management: the exemption is not automatic
Article 4 provides that exempt imported goods are subject to list management, and that the list of duty-free imported goods is drawn up and issued separately by the Ministry of Finance together with relevant departments. Two consequences follow: meeting the entity test is not the end of the analysis, because the specific goods must fall within the list; and because the list is issued separately, the operative scope of the exemption is set by that document rather than by the notice alone.
Article 1 also contains a substantive condition on the goods: the exemption applies to supplies that cannot be produced domestically or whose performance cannot meet requirements.
The supporting administrative measures
The Ministry of Finance, the Central Propaganda Department, the National Development and Reform Commission, the Ministry of Education, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Civil Affairs, the Ministry of Commerce, the Ministry of Culture and Tourism, the National Health Commission, the General Administration of Customs and the State Taxation Administration have issued the Notice on Administrative Measures for the Import Tax Incentive Policy for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 8). The administrative measures operate alongside the policy notice.
Local implementation: the Xiamen example
The Xiamen notice published on 10 October 2026 illustrates how the foreign-invested R&D centre route works in practice.
The approving authorities are the municipal commerce bureau together with the municipal finance bureau, customs and the municipal tax bureau. The approval conditions follow Annex 1 of Caiguanshui [2026] No. 8, “Conditions for Foreign-Invested R&D Centres Enjoying the Policy”.
Nine categories of application materials are required: the application form for foreign-invested R&D centres to enjoy the import tax incentive policy; an application letter covering basic information, R&D activities and a statement of conformity with the application conditions (where the centre is not an independent legal person, it must also cover the basic information of the foreign-invested enterprise it relies on); the business licence (a copy of the business licence for an independent legal person, or a copy of the business licence of the foreign-invested enterprise in which it is located for a non-independent legal person); information on total R&D investment (for an independent legal person, the foreign investment information report receipt showing the total investment amount; for a non-independent legal person, a list of total R&D investment assets, with a contract list for assets to be purchased where contracts are about to be signed); a roster of full-time research and experimental development personnel; a list of equipment cumulatively purchased since establishment (with a contract list for equipment under signed purchase contracts and due for delivery within the current year); a copy of the financial statements (or audit report) for the previous year; the most recent annual information report; and any other materials required by the approving authorities.
Applications are accepted twice a year. For the first half of the year, the window runs from 1 March to 15 March, with results released by 30 April. For the second half of the year, the window runs from 1 October to 25 October, with results released by 30 November. Additional application batches may be added where genuinely necessary.
Materials should be submitted in duplicate, in A4 format, bound in order, with the unit’s official seal on each item and a seal across the side edge.
Practical implications for foreign businesses
- Confirm whether the centre qualifies as a foreign-invested R&D centre under Annex 1 of Caiguanshui [2026] No. 8. The policy route for a foreign-invested R&D centre is separate from the routes for domestic research institutes and universities, and the conditions in the annex are the test.
- Plan around the second-half window of 1 October to 25 October. This is the most immediate timing point in the current batch: applications for the second half of the year close on 25 October, with results due by 30 November. Where the window has passed, the next regular opportunity is the March window, unless an additional batch is arranged.
- Non-independent legal persons can apply. A foreign-invested R&D centre that is not an independent legal person submits the business licence of the foreign-invested enterprise it relies on and a list of total R&D investment assets. Centres that are organised as a department or branch rather than a separate company are therefore not excluded.
- Treat the exemption as conditional on both the entity and the goods. The exemption applies to supplies that cannot be produced domestically or whose performance cannot meet requirements, and exempt goods are subject to list management with the list issued separately. The exemption should not be assumed to apply automatically to any import.
- Assemble the nine categories of materials early. The materials span corporate documents, R&D personnel and equipment records, financial statements and information reports. Because each item must be sealed and the set bound in order, preparation time is a practical constraint.
- Keep the approval linked to the tax and customs authorities. The approving body brings together commerce, finance, tax and customs. Aligning the application with all four reduces the risk of a gap between approval and the actual import exemption.
Related reading
- Foreign R&D centres in China: support policies, imported research supplies and intellectual property positioning
- The 15th Five-Year Plan and the wider incentive framework for foreign-invested R&D
- Customs procedures for imported research and teaching supplies
- Foreign investment information reporting for foreign-invested enterprises
Sources
- 财政部安徽监管局·财关税〔2026〕7 号全文（含第三条 13 类主体、第四条清单管理）：https://ah.mof.gov.cn/tongzhitonggao/202610/t20261012_4002591.htm
- 厦门市商务局等四部门·外资研发中心核定条件、九类申报材料、下半年 10 月 1 日至 10 月 25 日申报窗口：https://swj.xm.gov.cn/zwgk/zfxxgk/ml/qtzfxx/202610/t20261010_3020527.htm
- 财政部官网：https://www.mof.gov.cn/
- 商务部官网：https://www.mofcom.gov.cn/
“十五五”期间支持科技创新进口税收优惠政策 2026：外资研发中心如何符合条件
概述
财政部等部门印发《关于”十五五”期间支持科技创新进口税收优惠政策的通知》（财关税〔2026〕7 号）。该通知于 2026 年 10 月 12 日经财政部安徽监管局等渠道公开。
通知对特定范围的科研、教育与出版机构给予进口税收优惠。第一条规定，对科学研究机构、技术开发机构、学校、党校（行政学院）、图书馆进口国内不能生产或性能不能满足需要的科学研究、科技开发和教学用品，免征进口关税和进口环节增值税、消费税。第二条规定，对出版物进口单位为上述机构进口用于科研、教学的图书、资料，免征进口环节增值税。
外资研发中心属于适用主体之一。本文梳理通知的适用范围、外资研发中心在其中的位置、清单管理要求，以及申报的实务步骤与时间安排。
2026 年主要进展
十三类适用主体
第三条规定了政策适用的主体范围：
- 从事科学研究工作的中央级、省级、地市级科研院所及其具有独立法人资格的研究生院、图书馆；
- 国家实验室、国家实验室基地；
- 全国重点实验室、国家新兴产业创新中心、国家制造业创新中心、国家技术创新中心、国家临床医学研究中心、国家产业技术工程化中心、国家大学科技园、”一带一路”联合实验室、国家重大科技基础设施、国家科技资源共享服务平台、国家野外科学观测研究站；
- 科技体制改革过程中转制为企业和进入企业的主要从事科学研究、技术开发工作的机构；
- 国家中小企业公共服务示范平台（技术类）；
- 国家发展改革委企业技术中心；
- 省级商务主管部门会同省级财政、税务部门和所在地直属海关核定的外资研发中心；
- 科技部会同民政部核定的科技类民办非企业单位，省级科技主管部门会同省级民政、财政、税务部门和所在地直属海关核定的科技类民办非企业单位类新型研发机构；
- 省级科技主管部门会同省级财政、税务部门和所在地直属海关核定的事业单位类新型研发机构；
- 国家承认学历的实施专科及以上高等学历教育的高等学校及其具有独立法人资格的分校、异地办学机构；
- 县级及以上党校（行政学院）；
- 地市级及以上公共图书馆；
- 中央宣传部核定的具有出版物进口许可的出版物进口单位。
清单管理：优惠并非自动享受
第四条规定，免税进口商品实行清单管理，免税进口商品清单由财政部会同有关部门另行制定印发。由此产生两点实务后果。其一，符合主体条件并不等于分析结束，具体商品还须落在清单范围内。其二，由于清单另行印发，免税的实际适用范围由该清单确定，而不仅由通知本身确定。
第一条还对商品本身设定了实质条件：免税适用于国内不能生产或性能不能满足需要的用品。这一条件与清单要求并列存在。
配套管理办法
财政部、中央宣传部、国家发展改革委、教育部、科技部、工业和信息化部、民政部、商务部、文化和旅游部、国家卫生健康委、海关总署、税务总局印发《关于”十五五”期间支持科技创新进口税收优惠政策管理办法的通知》（财关税〔2026〕8 号）。管理办法与政策通知配套执行。
地方落实：厦门范例
厦门市 2026 年 10 月 10 日发布的通知，展示了外资研发中心这一路径的实际操作方式。
核定部门为市商务局会同市财政局、海关、市税务局。核定条件按财关税〔2026〕8 号附件 1″享受政策的外资研发中心条件”执行。
申报材料共九类：外资研发中心享受进口税收优惠政策申报表；申请书（含基本情况、研发活动情况、符合申报条件的说明；属非独立法人的，还应包括所依托外商投资企业基本情况）；营业执照（独立法人提交营业执照复印件，非独立法人提交其所在外商投资企业营业执照复印件）；研发总投入情况（独立法人提供载有投资总额的外商投资信息报告回执；非独立法人提供研发总投入资产清单，即将投入并签订购置合同的资产应提交即将采购资产的合同清单）；专职研究与试验发展人员名册；设立以来累计购置的设备清单（已签订购置合同并于当年内交货的设备应同时提交合同清单）；上一年度财务报表（或审计报告）复印件；最近一期的年度信息报告书；审核部门要求的其他材料。
申报每年开展两次。上半年为 3 月 1 日至 3 月 15 日，核定结果于 4 月 30 日前发布；下半年为 10 月 1 日至 10 月 25 日，核定结果于 11 月 30 日前发布。如确有必要，可增加申报批次。
材料要求为一式二份，A4 规格，按顺序装订成册，每项材料加盖单位公章，并在侧面骑缝加盖公章。
对外资企业的实务意义
- 先确认研发中心是否符合财关税〔2026〕8 号附件 1 的条件。 外资研发中心的政策路径与国内科研院所、高校的路径相互独立，附件所列条件即为判定标准。
- 围绕 10 月 1 日至 10 月 25 日的下半年窗口安排时间。 这是本批次最直接的时间节点：下半年申报于 10 月 25 日截止，核定结果于 11 月 30 日前发布。若窗口已过，下一次常规机会为次年 3 月窗口，除非另行增加批次。
- 非独立法人也可申报。 非独立法人的外资研发中心提交其所依托外商投资企业的营业执照以及研发总投入资产清单。以部门或分支机构形式而非独立公司形式设立的中心，并不因此被排除在外。
- 把优惠理解为”主体 + 商品”双重条件。 免税适用于国内不能生产或性能不能满足需要的用品，且免税商品实行清单管理、清单另行印发。不应假定任何进口都自动适用免税。
- 尽早准备九类材料。 材料涉及企业证照、研发人员与设备记录、财务报表与信息报告等。由于每项材料均须盖章并按顺序装订，准备周期是一项现实约束。
- 让核定与税务、海关环节保持衔接。 核定部门由商务、财政、税务与海关共同组成。在申报阶段同步对接四方，可降低核定通过后与实际进口免税之间的落差风险。
相关阅读
- 外资研发中心在华：支持政策、进口科研用品与知识产权布局
- “十五五”规划与外资研发中心更广泛的优惠框架
- 进口科研与教学用品的海关流程
- 外商投资企业的外商投资信息报告
来源
- 财政部安徽监管局·财关税〔2026〕7 号全文（含第三条 13 类主体、第四条清单管理）：https://ah.mof.gov.cn/tongzhitonggao/202610/t20261012_4002591.htm
- 厦门市商务局等四部门·外资研发中心核定条件、九类申报材料、下半年 10 月 1 日至 10 月 25 日申报窗口：https://swj.xm.gov.cn/zwgk/zfxxgk/ml/qtzfxx/202610/t20261010_3020527.htm
- 财政部官网：https://www.mof.gov.cn/
- 商务部官网：https://www.mofcom.gov.cn/