Article 2 of the Notice of the Ministry of Finance and the Ministry of Commerce of State Taxation Administration of The People's Republic of China on Continuing to Implement the VAT Policy on Equipment Procurement by R&D Institutions (Caishui [20 16] 12 1No.) stipulates that foreign-funded R&D centers can enjoy the preferential tax refund for purchasing domestic equipment, and meet the following conditions according to the time of establishment:
(1) A foreign-funded R&D center established on or before September 30, 2009 shall meet the following conditions:
① R&D expense standard: (1) The foreign-funded R&D center is an independent legal entity with a total investment of not less than USD 5 million; As a non-independent legal person within the company, its total R&D investment is not less than 5 million dollars; (2) The annual expenditure of enterprise R&D funds shall not be less than100000 yuan.
② There shall be no less than 90 full-time researchers and experimental developers.
(3) Since its establishment, the original value of accumulated purchased equipment is not less than 6,543,800 yuan.
(2) A foreign-funded R&D center established after June 5, 2009+10/October 5 (inclusive) shall meet the following conditions:
① R&D expense standard: As an independent legal person, its total investment is not less than 8 million US dollars; As a non-independent legal person with departments or branches within the company, its total investment in research and development is not less than 8 million US dollars.
(2) full-time research and experimental development personnel shall be no less than 150.
(3) Since its establishment, the original value of accumulated purchased equipment is not less than 20 million yuan.
Foreign-funded R&D centers shall be examined and approved by the competent commercial department in conjunction with relevant departments according to the above conditions. Please refer to the file attachment 1 for specific verification methods. Before June 365438+February 3 1 and February 20 15, foreign-funded R&D centers that have been eligible for tax refund for less than two years and do not need to be re-examined according to regulations can continue to enjoy tax refund for less than two years on February 3 15.
It should be noted that the recognized foreign-funded R&D centers are not allowed to enjoy the tax refund policy if they no longer meet the conditions for tax refund due to changes in their own conditions or have tax-related violations.
Therefore, if the above conditions are met, you can enjoy the preferential policy of full refund of value-added tax for the purchase of domestic equipment.