The Ministry of Finance and two other departments have introduced tax preferential policies to support the import of technological innovation during the "14th Five-Year Plan" period.

Finance departments of provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, as well as the finance bureau of the Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, and all directly affiliated customs offices, and the tax bureaus of provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan of the State Administration of Taxation: In order to thoroughly implement the national strategy of rejuvenating the country through science and education, and the strategic goal of driving innovation-led development, and to support scientific and technological innovation, the relevant import tax preferential policies are hereby notified: 1. Scientific research institutions, technology development organizations, schools, party schools, and libraries that import scientific research, technology development, and teaching materials that cannot be produced domestically or whose performance cannot meet the requirements are exempt from import duties, import value-added tax, and consumption tax. 2. Import units of publications that are scientific research institutions, technology development organizations, schools, party schools, and libraries importing books and materials for scientific research and teaching are exempt from import value-added tax. 3. The scientific research institutions, technology development organizations, schools, party schools, libraries, and import units of publications referred to in the first and second articles of this notice refer to: Central-level, provincial-level, and prefecture-level research institutions engaged in scientific research work and their graduate schools and libraries with independent legal personality. National laboratories and national laboratory bases. National key laboratories, national emerging industry innovation centers, national manufacturing innovation centers, national technology innovation centers, national clinical medical research centers, national industrial technology engineering centers, national university science parks, Belt and Road joint laboratories, national major scientific infrastructure, national science and technology resource sharing service platforms, and national field scientific observation research stations. Institutions mainly engaged in scientific research and technology development work during the process of reforming the scientific and technological system to transform into enterprises or entering enterprises. National small and medium-sized enterprise public service demonstration platforms. Enterprise technology centers designated by the National Development and Reform Commission. Foreign-funded R&D centers approved by the provincial commerce authorities in conjunction with the provincial finance, tax authorities, and the local customs. Science and technology non-enterprise units approved by the Ministry of Science and Technology in conjunction with the Ministry of Civil Affairs, provincial science and technology authorities in conjunction with the provincial civil affairs, finance, tax authorities, and the local customs. Innovative research institutions in the public sector approved by the provincial science and technology authorities in conjunction with the provincial finance, tax authorities, and the local customs. Higher education institutions implementing specialized diploma and above higher education recognized by the state and their branch campuses and institutions conducting off-campus education. Party schools at the county level and above. Public libraries at the prefecture level and above. Publication import units approved by the Central Propaganda Department with publishing import permits.