- Jilin Province has extended the validity and application deadline of its foreign R&D center import-tax qualification review rules to 31 December 2030.
吉林省已将外资研发中心进口税收资格审核办法的政策有效期及申报截止日期统一延长至 2030 年 12 月 31 日。- The extension derives from two 2026 central-government instruments supporting scientific and technological innovation imports during the 15th Five-Year Plan (2026–2030).
此次延续依据 2026 年发布的两份中央文件——”十五五”期间支持科技创新进口税收政策的通知及其管理办法。- Qualifying foreign-funded R&D centers may import scientific research, development and teaching supplies free of import customs duty and import-stage VAT and consumption tax.
符合条件的外资研发中心进口科学研究、科技开发与教学用品，免征进口关税及进口环节增值税、消费税。- Eligibility requires a minimum investment or R&D input of USD 8 million, at least 80 full-time R&D personnel, and at least RMB 20 million in cumulative equipment purchases.
资格条件包括投资总额或研发总投入不低于 800 万美元、专职研发人员不少于 80 人、累计购置设备原值不低于 2000 万元。- Multiple provinces have issued comparable qualification determinations for the 2026–2030 period, including Jiangsu, Heilongjiang, Jiangxi and Shanghai.
江苏、黑龙江、江西、上海等多个省份已出台 2026—2030 年期间的同类核定办法。- The policy incentive encourages foreign-invested enterprises to establish R&D centers in China and bring in scientific equipment.
该优惠政策利好外资企业在华设立研发中心、引进科研设备。
Foreign R&D Centers’ Import Tax Concessions Extended to 2030 Under the 15th Five-Year Plan | 外资研发中心进口税收优惠延续至 2030 年（”十五五”期间）
Overview
The 15th Five-Year Plan period (2026–2030) continues a multi-year central-government commitment to use import tax instruments as a tool for encouraging scientific and technological innovation. For foreign-invested enterprises that operate research and development functions in China, the most relevant instrument is the import tax concession that allows qualifying R&D centers to bring in scientific research, technology development and teaching supplies without paying import customs duty, import-stage value-added tax, or import-stage consumption tax. In 2026, the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration issued two foundational notices — Caishuiguan [2026] No. 7 and Caishuiguan [2026] No. 8 — that lay out the central framework for this concession during the 2026–2030 window. Provincial commerce, finance, customs and tax authorities then issue or extend local qualification review measures so that eligible foreign R&D centers in their jurisdictions continue to enjoy the treatment through 2030.
On 7 August 2026, the Jilin Provincial Department of Commerce, the Jilin Provincial Department of Finance, Changchun Customs District, and the Jilin Provincial Taxation Bureau of the State Taxation Administration jointly issued the Supplementary Notice on the Continued Implementation of the “Measures for the Qualification Review of Foreign-funded R&D Centers in Jilin Province Enjoying the Import Tax Policy for Scientific and Technological Innovation” (Jishang Waizi Gui [2021] No. 3, Supplementary). The measure was made public on 17 August 2026 and, by its terms, uniformly extends the policy validity period and the application deadline of the original 2021 measures to 31 December 2030. The practical effect is that foreign-funded R&D centers in Jilin that satisfy the eligibility thresholds can continue to be reviewed and to import qualifying goods duty-free through the end of the 15th Five-Year Plan. This extension follows the pattern of other provinces keeping the concession in force through 2030.
Policy chain
The concession rests on a three-tier chain of documents that together define who qualifies, what is covered, and how the benefit is administered:
- Caishuiguan [2026] No. 7 — the Notice of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Supporting the Import Tax Policy for Scientific and Technological Innovation During the 15th Five-Year Plan Period. This is the central policy instrument that establishes the concession for the 2026–2030 period and sets out the broad categories of beneficiaries and covered imports.
- Caishuiguan [2026] No. 8 — the Notice on the Administrative Measures for the Import Tax Preference Policy Supporting Scientific and Technological Innovation During the 15th Five-Year Plan Period. Annex 1 of this notice sets out the eligibility criteria applied to foreign-funded R&D centers and explains how qualification is determined and reviewed.
- Jishang Waizi Gui [2021] No. 3 (Supplementary) — Jilin Province’s provincial extension, which aligns the provincial qualification review measures with the 2026–2030 central framework and extends both the validity period and the application deadline to 31 December 2030. It is the document that centers in Jilin rely on for the current application window.
Eligibility
To qualify for the import tax concession, a foreign-funded R&D center must satisfy the thresholds set out in Annex 1 of Caishuiguan [2026] No. 8. These thresholds are designed to confirm that the entity is a genuine, substantial R&D operation rather than a nominal presence:
- If the center is established as an independent legal person, its total investment must be no less than USD 8 million. This captures centers set up as standalone companies dedicated to research.
- If the center is not an independent legal person — for example, a research function within a larger foreign-invested enterprise — its total research and experimental development input must be no less than USD 8 million.
- The center must employ no fewer than 80 full-time personnel engaged in research and experimental development. This staffing threshold signals a meaningful in-house research capability.
- The original value of equipment purchased cumulatively since the center’s establishment must be no less than RMB 20 million. This confirms a track record of capital investment in research infrastructure.
These thresholds are applied through the provincial qualification review process, and the relevant provincial authority determines whether a given center meets them. Where a center is part of a larger enterprise, the review generally looks at the R&D function specifically.
Covered imports
Eligible foreign-funded R&D centers may import scientific research, technology development and teaching supplies that cannot be produced within China or whose performance cannot meet the required needs. For these qualifying imports, import customs duty and the import-stage value-added tax and consumption tax are exempted. The concession is therefore most valuable for specialized research instruments, laboratory equipment, prototypes, and teaching materials not yet available from domestic suppliers at the required specification or quality. The “cannot be produced domestically or performance cannot meet the need” test is central: it limits the exemption to goods that genuinely cannot be sourced locally on acceptable terms.
How to apply
A foreign-funded R&D center should follow the qualification review procedure set out in the provincial measures applicable to its location. For centers in Jilin, the relevant framework is the extended Jishang Waizi Gui [2021] No. 3 measures, now valid and open for application through 31 December 2030. The typical steps are:
- Confirm the applicable provincial measures and the current application window.
- Prepare documentation demonstrating satisfaction of the eligibility thresholds — including evidence of total investment or R&D input (at least USD 8 million), the number of full-time R&D personnel (at least 80), and the cumulative original value of equipment procured (at least RMB 20 million).
- Submit the application to the provincial authorities named in the measures for review and confirmation of qualification.
- Once qualification is confirmed, claim the import tax exemption on qualifying shipments at import, relying on the confirmation and the covered-imports test.
Centers should track the 31 December 2030 deadline, after which both policy validity and the application window close.
Practical notes
- Determine which provincial measures govern the center’s location before preparing any application. Multiple provinces have issued comparable qualification determinations for the 2026–2030 period, including Jiangsu (Sushang Gui [2026] No. 1), Jiangxi (Gan Shangwu Waizi Zi [2026] No. 92), Shanghai, and Heilongjiang, and the detailed rules and forms may differ by province.
- Maintain current, well-organized evidence of total investment or R&D input, the number of full-time R&D personnel, and the cumulative original value of purchased equipment, since these are the criteria reviewers check and they should reflect the center’s status at the time of review.
- Remember that the exemption applies only to imports that are unavailable domestically or whose performance is inadequate. Goods that can be sourced domestically at the needed specification generally do not qualify, so centers should be prepared to show why a given item meets the test.
- Plan import timing against the 31 December 2030 deadline for both policy validity and applications, and monitor for any further provincial extensions or updates to the central framework.
Related reading
- The central framework documents Caishuiguan [2026] No. 7 and Caishuiguan [2026] No. 8, which define the concession, the covered imports, and the eligibility rules that every provincial measure implements.
- Provincial qualification measures already issued for the 15th Five-Year Plan period, including Jiangsu (Sushang Gui [2026] No. 1), Jiangxi (Gan Shangwu Waizi Zi [2026] No. 92), Shanghai, and Heilongjiang, which illustrate how the central framework is implemented locally and help centers anticipate the review in their own province.
外资研发中心进口税收优惠延续至 2030 年（”十五五”期间）
概述
“十五五”期间（2026—2030 年）延续了中央政府以进口税收手段鼓励科技创新的多年度政策安排。对于在华开展研发活动的外商投资企业而言，最相关的政策工具是进口税收优惠：符合条件研发中心进口科学研究、科技开发与教学用品时，可免征进口关税、进口环节增值税和进口环节消费税。2026 年，财政部、海关总署、国家税务总局联合发布两份基础性文件——财关税〔2026〕7 号和财关税〔2026〕8 号——确立了 2026—2030 年窗口期内的中央政策框架。随后，各省商务、财政、海关和税务部门出台或延续本地的资格审核办法，使辖区内符合条件的外资研发中心得以确认并继续享受该待遇至 2030 年。
对于企业而言，该优惠虽不直接下调企业所得税，但通过免除进口环节税负，降低了科研设备的获取成本，从而间接改善在华研发的投入产出比，是吸引外资设立与扩建研发中心的重要政策杠杆。
从外资准入与营商环境视角看，进口税收优惠是”引进来”配套政策组合的一部分：它与鼓励外商投资产业目录、高新技术企业认定、研发费用加计扣除等措施相互衔接，共同降低外资在华研发的制度性成本。对跨国企业而言，能否便利地引进与全球同步的科研设备，往往直接影响其是否将区域性研发中心落子中国。
2026 年 8 月 7 日，吉林省商务厅、吉林省财政厅、长春海关、国家税务总局吉林省税务局联合印发《关于延续执行〈吉林省外资研发中心享受科技创新进口税收政策资格审核办法〉的补充通知》（吉商外资规〔2021〕3 号补充）。该文件于 2026 年 8 月 17 日公开，按其规定，将原办法的政策有效期及申报截止日期统一延长至 2030 年 12 月 31 日。实际效果是，吉林省内满足资格条件外资研发中心可在”十五五”期末前持续通过审核，并免税进口符合条件的货物。这一省级延续与其他省份的做法相呼应，也体现了国家层面在 2026—2030 年全程保持该优惠有效的整体方向。
对计划或正在华布局研发职能的外国投资者而言，此次延续意味着政策确定性延伸至整个”十五五”期末，便于其将科研设备引进与中心建设纳入中长期规划，而不必因政策临近到期而频繁重新评估。在多地已出台同类办法的背景下，企业还可结合研发中心的地理布局，统筹不同省份的申报与进口安排。
政策链条
该税收优惠建立在三层文件体系之上，三者共同界定了谁能享受、覆盖什么以及优惠如何执行：
三层文件的逻辑是：中央定方向与门槛（7号、8号），省级落细申报与审核（吉商外资规〔2021〕3号补充等）。企业阅读时应先把握中央文件的受益范围，再对照本省办法的具体表单与受理时限，避免在中央层面可行却不符合本省受理要求的情形。
- 财关税〔2026〕7 号——财政部、海关总署、国家税务总局《关于”十五五”期间支持科技创新进口税收政策的通知》。这是确立 2026—2030 年期间优惠的中央政策文件，并列出受益主体与适用进口的大致类别。该文件明确优惠的受益范围与执行口径，是后续所有省级办法的制定依据。
- 财关税〔2026〕8 号——《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》。其附件 1 列明了适用于外资研发中心的资格条件，并说明资格如何认定与审核。管理办法对申报、审核、公示与后续监管作出程序性规定，确保优惠精准落到符合条件的研发主体。
- 吉商外资规〔2021〕3 号（补充）——吉林省的省级延续文件，使省级资格审核办法与 2026—2030 年中央框架对齐，并将有效期与申报截止日期统一延长至 2030 年 12 月 31 日。在吉林省的中心须依据该文件进入当前的申报窗口。补充通知不改变原办法的实质审核标准，仅将时间线延长，便于企业沿用既有的申报路径。
资格条件
要享受进口税收优惠，外资研发中心须满足财关税〔2026〕8 号附件 1 所列门槛。这些门槛旨在确认该主体属于真实、有实质规模的研发实体，而非名义存在：
- 作为独立法人设立的研发中心，投资总额不低于 800 万美元。这覆盖以独立公司形式专门设立的研究中心，须以投资总额口径核算，涵盖注册资本与资本公积金等权益性投入。
- 非独立法人的研发中心——例如大型外商投资企业内部的研发职能——其研发总投入不低于 800 万美元。内部研发机构以其自身的研发经费归集额为准，通常对应企业研发费用科目中可明确归属该职能的部分。
- 专职从事研究与试验发展的人员不少于 80 人。这一人员门槛体现具备一定规模的内部研发能力，且以劳动关系与岗位职责为判据，行政、生产或市场支持人员一般不计入。
- 设立以来累计购置设备原值不低于 2000 万元。这证明在科研基础设施方面已有资本投入的累积记录，设备原值按购置计税成本合计，不含后续折旧，体现中心在科研硬件上的实际沉淀。
上述门槛通过省级资格审核程序认定，由相关省级主管部门判定具体研发中心是否符合。若中心隶属更大企业，审核通常聚焦其研发职能本身，而非整个集团的规模，因此内部研发机构应单独归集证明其投入、人员与设备的材料。
此外，资格并非一次性永久有效，主管部门通常会在政策期内对指标维持情况进行复核，中心应保持指标持续达标，避免因人员流失或投入下滑而失去资格。对拟新设研发中心的外国投资者，建议在设计中心法律形态（独立法人或非独立法人）时即对照 800 万美元门槛，选择最便于达到且与集团架构相容的形式。
实践中，主管部门还会关注研发活动的真实性，例如是否形成研发成果、是否具备相应的实验与测试条件，单纯的设备堆砌未必能够通过审核，因此中心应留存研发项目与成果的相关佐证。
适用进口物品
符合条件的外资研发中心可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。对于这些符合条件的进口物品，免征进口关税及进口环节增值税、消费税。因此，该优惠对尚无法从国内供应商处按所需规格或质量购得的专用科研仪器、实验室设备、样机与教学材料价值最高。”国内不能生产或性能不能满足需要”这一检验标准居于核心：它将免税限定于确实无法以可接受条件从本地采购的货物，而非中心可能偏好的任何进口物品。
从实务看，符合该检验的物品多集中于高端分析仪器、精密测量装置、专用试验台架与特定教学科研样件等领域。中心在进口前应就具体品目的国内可得性形成说明，以便在海关与税务部门核对时能够证明该项物品确属”不能生产”或”性能不能满足需要”。对边界不清的品目，提前与主管部门沟通有助于降低后续争议与补税风险。需要强调的是，免税优惠可与研发中心适用的其他税收待遇并行考量，但其适用边界严格以”国内不能生产或性能不能满足需要”为限，超出该边界的进口不享受本政策。因此，中心在编制进口清单时，宜按”品名—用途—国内可得性”逐项正确梳理，形成可对外说明的材料底稿；在海关归类与价格审定环节，仍须如实申报物品用途与规格，免税资格并不豁免如实申报义务。
如何申请
外资研发中心应按所在地适用的省级办法规定的资格审核程序提出申请。在吉林省，适用框架为经延续的吉商外资规〔2021〕3 号办法，现有效期及受理申请均开放至 2030 年 12 月 31 日。申请的核心是把”资格门槛”转化为可核验的书面证据，并按省级办法的受理节奏推进。典型步骤包括：
- 确认适用的省级办法及当前申报窗口，先比对所在地省级办法的发布主体与受理层级，避免向错误渠道报送。
- 准备证明满足资格门槛的材料——包括投资总额或研发总投入（不低于 800 万美元）、专职研发人员数量（不少于 80 人）、累计购置设备原值（不低于 2000 万元）等证据，材料数值应与门槛一一对应、口径清晰。
- 按办法规定向省级主管部门提交申请，审核通常由商务部门牵头、财政、海关与税务协同，确认结果作为后续进口免税的凭证。
- 资格确认后，在进口环节凭确认文件及适用进口检验，对符合条件的货物申报免征进口税收，建议将免税申报与采购计划联动排期，避免集中到年末窗口拥堵。
中心应关注 2030 年 12 月 31 日这一节点，在此之后，按当前延续文件，政策有效期与申报窗口均告关闭；建议将设备引进计划前置，预留审核与通关时间。审核通过后，资格确认并非一劳永逸；在政策期内如人员、投入或设备指标发生不利变动，应及时评估是否仍满足门槛，必要时补充材料或调整安排。若中心跨多个省份布局，应分别按各省办法申报，不宜合并为一次申请。
实务提示
- 准备任何申请前，先确定研发中心所在地适用的省级办法。多个省份已出台 2026—2030 年期间的同类核定办法，包括江苏（苏商规〔2026〕1 号）、江西（赣商务外资字〔2026〕92 号）、上海、黑龙江等，且细则与表单可能因省而异；跨省份布局的企业尤应注意差异，照搬统一口径反而可能导致退件。
- 持续保持投资总额或研发总投入、专职研发人员数量、累计购置设备原值等佐证材料的完整与更新，这些是审核机关核查的核心指标，且应反映审核时中心的实际状况。建议建立专门的合规档案，将资格指标动态更新，便于每次复核或抽查时快速出具。
- 注意免税仅适用于国内不能生产或性能不能满足需要的进口物品；凡国内可按所需规格采购的货物，一般不在优惠范围内，因此中心应准备好说明某项物品为何符合该检验，并在采购前对国内可得性作出判断。
- 结合 2030 年 12 月 31 日这一政策有效期与申报截止节点合理安排进口节奏，并留意中央框架或省级办法是否再有延续或更新。”十五五”期间（2026—2030）为统一政策窗口，吉、苏、赣、沪、黑等地的办法均落在该区间内，企业可据此统筹多中心安排。
- 资格确认文件与每次进口免税的申报资料应归档留存，以备后续监管核查；建议保存至政策期结束后的法定期限，并与研发费用加计扣除等其他申报资料区分管理。
- 对于在多个省份设有研发职能的集团，应指定牵头团队统一跟踪各省办法的动态，避免某一省份政策更新而其余中心沿用旧口径，形成合规缺口。
- 对进口频次高的中心，可建立”物品—资格—免税”台账，逐笔留痕，既便于内部统计，也便于应对后续核查。
延伸阅读
- 中央框架文件财关税〔2026〕7 号与财关税〔2026〕8 号，二者界定了优惠内容、适用进口与资格条件，是所有省级办法的上位依据。
- 已出台的”十五五”期间省级核定办法，包括江苏（苏商规〔2026〕1 号）、江西（赣商务外资字〔2026〕92 号）、上海、黑龙江等，可帮助理解中央框架在地方层面的落地方式，也有助于中心预判本省的审核口径。
- 企业可将进口免税与高新技术企业 15% 企业所得税率、研发费用加计扣除等在华税收优惠统筹评估，形成研发职能的整体税负优化方案。
总体而言，本政策的核心价值在于为外资研发中心提供一段可预期、可规划的政策稳定期。企业应把资格维持、进口合规与整体税务筹划结合起来，使”十五五”期间的研发投资获得更确定的税收环境，从而在华研发决策不必受制于政策到期的不确定性。
Sources
- 吉林省商务厅、吉林省财政厅、长春海关、国家税务总局吉林省税务局：《关于延续执行〈吉林省外资研发中心享受科技创新进口税收政策资格审核办法〉的补充通知》（吉商外资规〔2021〕3号补充）— https://swt.jl.gov.cn/tzgg/202608/t20260817_9682884.html
- 财政部、海关总署、税务总局：《关于”十五五”期间支持科技创新进口税收政策的通知》（财关税〔2026〕7号）— https://zc.gjzwfw.gov.cn/art/2026/6/17/art_14_83517.html
- 财政部、海关总署、税务总局：《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）— https://shanghai.chinatax.gov.cn/zcfw/zcfgk/jckss/202602/t479481.html