Circular on Continuing Implementation of the Tax Policy for the Procurement of Equipment by Research and Development Institutions

关于继续执行研发机构采购设备税收政策的通知

Tax policy continued to encourage foreign-invested R&D institutions.

(Issued by the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs and the State Administration of Taxation on October 10 2011, effective from January 1 2011 to December 31 2015.)

(财政部、商务部、海关总署、国家税务总局于2011年10月10日发布，执行期限为2011年1月1日至2015年12月31日。)

Cai Shui [2011] No.88

财税 [2011] 88号

Finance departments (bureaux), competent commerce departments and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, Guangdong branch and directly subordinate customs houses of the General Administration of Customs and the Finance Bureau of the Xinjiang Production and Construction Corps:

各省、自治区、直辖市、计划单列市财政厅（局）、商务主管部门、国家税务局，海关总署广东分属、各直属海关，新疆生产建设兵团财务局：

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