Taxpayers who enter into separate contracts and pay for imported goods and their software separately shall voluntarily declare to the customs and submit relevant contracts when the goods are imported. Article 4 For imported goods including software fees, if they are imported duty-free or goods that are not subject to customs duties in the Customs Import and Export Tariff (such as books and design drawings). ), software fees are also exempted or exempted from customs duties, and import taxes are levied or exempted according to relevant regulations; If the duty of goods is reduced, the software fee shall be reduced or exempted according to the tax reduction ratio of imported goods (if there is a carrier), and the customs shall supervise the imported goods in accordance with the relevant provisions on tax reduction or exemption. Article 5 In order to encourage the introduction of advanced technology, the software fees paid overseas by domestic enterprises through technology licensing contracts, consulting contracts or technical service contracts signed with overseas for the introduction of advanced technology (including design, technology, proprietary technology, data, experience, methods and research results) for technological transformation shall be exempted from import duties and import link taxes in accordance with relevant regulations. (Note) Article 6 When importing floppy disks (films and tapes) with computer programs, the software fee shall be taxed according to the corresponding carrier tax rate in the customs import and export tariff, with the certificate issued by the Electronic Industry Development Department of the Ministry of Machinery and Electronics, and the import link shall be taxed. Article 7 Machinery and equipment imported by domestic enterprises shall be installed, debugged, given technical guidance and trained by overseas technicians. The technical service fees paid overseas for this purpose shall be separately listed in the import contract and verified by the customs, and shall not be included in the customs value. Article 8. Software fee refers to the special fee separated from the price of imported goods in the contract. Software fees that are not divorced from the commodity price shall be regarded as the price of the commodity itself and shall not fall within the scope of tax collection and exemption as stipulated in these Interim Measures. Article 9 When goods including software fees are imported, taxpayers shall truthfully declare the software fees paid abroad to the customs. If there are false or concealed software fees to evade customs duties, the customs shall handle them in accordance with the relevant provisions of the Customs Law of People's Republic of China (PRC). Article 10 The General Administration of Customs of the People's Republic of China shall be responsible for the interpretation of these Interim Measures. Article 11 These Interim Measures shall come into force as of February 1 year 1993.