Article 1 In order to correctly implement tariff policies, encourage and promote scientific and technological exchanges and technology introduction, and actively develop foreign trade, according to Article 15 of the "Regulations on Import and Export Tariffs of the Customs of the People's Republic of China" , these interim measures are specially formulated. Article 2 The term “software fees” as mentioned in these Interim Measures refers to the patent fees, trademark fees, etc. paid by the taxpayer of imported goods to overseas sellers for the purpose of acquiring, using, publishing, distributing or broadcasting the technology and content of the goods within the country. Copyright fees and fees for proprietary technology, computer software and materials. Article 3 The software fee shall be included in the dutiable value together with the transaction price of the imported goods, and import duties and import link taxes shall be levied according to the tax rate applicable on the date of import of the goods (if there is a carrier).
If a taxpayer concludes separate contracts and pays separately for imported goods and software fees, he shall proactively declare the goods to the customs when they are imported and hand over the relevant contracts for verification. Article 4 For imported goods containing software fees, if they are tax-free imports or are not subject to tariffs in the "Customs Import and Export Tariffs" (such as books, design drawings, etc.), the software fees are also exempt or not subject to tariffs. The link tax is taxed or exempted according to the relevant regulations; if it is a tax-reduced product, the software fee will also be reduced according to the tax reduction ratio of the imported goods (if there is a carrier, according to the carrier), and will be levied in accordance with the relevant regulations for tax-reduced imported goods. , supervised by the customs. Article 5 In order to encourage the introduction of advanced technology, domestic enterprises shall be required to introduce advanced technology (including design, technology, know-how, data, experience, methods, Research results, etc.), the software fees paid overseas according to the contract shall be exempted from import duties and import tax in accordance with relevant regulations. (Note) Article 6: The import of floppy disks (films and tapes) with computer programs must be certified by the Electronic Industry Development Department of the Ministry of Mechanical and Electronics. The software fee shall be subject to customs duties and import taxes according to the corresponding carrier tax rate in the "Customs Import and Export Tariffs" Link to tax on behalf of others. Article 7 Domestic enterprises import machinery and equipment that are installed, debugged, and provided technical guidance and training by overseas technical personnel within the country. For this reason, the technical service fees paid overseas shall not be used if they are separately listed in the import contract and are verified to be true by the customs. Included in the dutiable value. Article 8: Software fees refer to special fees that are separated from the price of imported goods in the contract. Software fees that are not separated from the price of the goods shall be regarded as the price of the goods themselves and do not fall within the scope of taxation and exemption stipulated in these interim measures. Article 9 When importing goods containing software fees, taxpayers shall truthfully declare to the customs the software fees paid overseas. If there is any false declaration or concealment of software fees to evade customs duties, the customs shall, in accordance with the "People's Republic of China and the People's Republic of China" The relevant provisions of the National Customs Law shall be dealt with. Article 10 The Interim Measures shall be interpreted by the People’s Republic of China and the General Administration of Customs of the People’s Republic of China. Article 11 These Interim Measures shall come into effect on February 1, 1993.