Ministry of Finance and two other departments introduced tax preferential policies to support technological innovation imports during the "15th Five-Year Plan" period.

4. The tax-exempt imported goods specified in Articles 1 and 2 of this notice shall be managed through a list. The list of tax-exempt imported goods shall be formulated and issued separately by the Ministry of Finance in conjunction with relevant departments. 5. With the approval of the customs, scientific research institutions, technology development institutions, schools, party schools, and libraries may use tax-exempt imported scientific research, technology development, and teaching materials for scientific research, technology development, and teaching activities of other units. For major scientific research infrastructure and large-scale scientific research equipment included in the national network management platform, the tax-exempt imported scientific research instruments and equipment according to this notice, which meet the relevant provisions of the Ministry of Science and Technology and the General Administration of Customs on the open and shared management of tax-exempt imported scientific research instruments and equipment included in the national network management platform, can be used for scientific research, technology development, and teaching activities of other units. With the approval of the customs, scientific research institutions, technology development institutions, and schools may use tax-exempt imported medical testing and analysis instruments and their accessories, supporting equipment for clinical activities of their affiliated or subordinate hospitals, or for clinical experiments requiring the support of their affiliated or subordinate hospitals. For medium-sized medical testing and analysis instruments, one unit per hospital is limited every 3 years. 6. During the "13th Five-Year Plan" period, separate measures for the management of tax incentives for imported technology innovation will be formulated and issued. 7. This notice shall be implemented from January 1, 2026, to December 31, 2030.