海南博鳌乐城国际医疗旅游先行区海关税收优惠政策指引

前　　言
　　
2013年2月，国务院正式下发《关于同意设立海南博鳌乐城国际医疗旅游先行区的批复》（国函〔2013〕33号），赋予博鳌乐城国际医疗旅游先行区9项重大开放政策支持。为用好用足国家出台的优惠政策，便于广大进出口企业了解国家进出口税收政策，海口海关根据海南省委省政府部署要求，研究整理了博鳌乐城国际医疗旅游先行区内享受的税收优惠政策及海关通关措施，现特印制此政策指引供参阅。
　　　　　　　　　　　　　　　　2015年11月
　　
PREFACE
　　In February 2013, the State Council of China issued the “Approval for Establishing Hainan Boao Lecheng Intern ational Medical Tourism Pilot Zone” (Guohan No.33, 2013), which granted the Pilot Zone nine major policies for supporting opening-up. According to the requirements of Hainan Provincial Committee of the CPC and Government, the preferential taxation policies and clearance measures are arranged by Haikou Customs, and printed as a general guideline for reference.
　　2015.11
　　

　　目　录
　　CONTENT
　　
一、先行区可享受哪些关税税收优惠政策…………………1
　　1. What preferential taxation policies can be enjoyed?
　　
二、先行区享受关税税收优惠政策应具备哪些条件………3
　　2. What requirements are demanded for the policies?
　　
三、先行区进口药品、医疗器械及自用设备的减免关税需
　　办理哪些手续……………………………………………8
　　3. What procedure should be handled for duty reduction and
　　exemption for imported medicine, medical equipment and
　　equipment for self-use?
　　
四、先行区进口的药品、医疗器械及自用设备可以享受哪
　　些海关便捷通关措施…………………………………10
　　4. What measures have been introduced to facilitate customs
　　clearance of imported medicine, medical equipment and
　　equipment for self-use?
　　
五、先行区免税进口科教用品或科技开发用品可否用于其
　　他单位的科研，或者放置在医院临床使用……………11
　　
5. Could the scientific and educational goods or technology
　　development products imported duty-free be used by other
　　institutions for scientific research, or for clinical application
　　in hospitals?
　　
六、先行区减免税进口自用设备需遵循哪些海关管理规定
　　…………………………………………………………13
　　6. What customs regulations should be followed in duty
　　reduction and exemption for imported equipment for
　　self-use?
　　
七、国务院批准海南博鳌乐城国际医疗旅游先行区政策内
　　容………………………………………………………16
　　7. Policies the State Council approved for Hainan Boao
　　Lecheng International Medical Tourism Pilot Zone.
　　

　　

　　

　　海南博鳌乐城国际医疗旅游先行区
　　海关税收优惠政策指引
　　Hainan Boao Lecheng International Medical Tourism Pilot Zone
　　General Guideline for Customs Tax Preferential Policy
　　
一、先行区可享受哪些关税税收优惠政策？
　　1. What preferential taxation policies can be enjoyed?
　　海关减免税规定多、层次多、涉及面广，每项规定都由减免原因、优惠对象、减免范围、申办程序等要素构成。根据医疗先行区的发展定位、发展方向和现行的税收优惠政策，医疗先行区可享受的优惠政策主要包括：
　　There are numbers of regulations on customs duty reduction and exemption, and they are multilevel, wide scale, and all composed by reasons of reduction and exemption, preferential targets, scopes of reduction and application procedures. According to the development direction, orientation and current tax incentives, the preferential taxation policies that can be enjoyed in the zone mainly include:
　　一是科教用品或科技开发用品税收优惠政策；
　　Ⅰ. Tax preference for scientific and educational goods or technology development products;
　　二是内外资鼓励项目税收优惠政策；
　　Ⅱ. Tax preference for domestic-funded or foreign-funded encouraged projects;
　　三是对于今后先行区确需进口的、关税税率较高的部分医疗器械和药品，财政部要会同有关部门统筹研究适当降低进口关税。
　　Ⅲ. Appropriate duty reduction for some medical instruments and medicines which are truly necessary for import and with high tariff rates, upon approval by Ministry of Finance through deliberations with related departments.
　　海关对符合科教用品或科技开发用品税收优惠政策进口的医疗科研设备，在规定免税范围内，免征进口关税和进口环节增值税、消费税；对符合鼓励项目（包括内资鼓励项目、外资鼓励项目和中西部目录）进口的医疗科研设备，在规定范围内，免征进口关税，照章征收进口环节增值税；对医疗先行区今后确需进口的、关税税率较高的部分医疗器械和药品适当降低进口关税，将由财政部会同有关部门统筹研究可适当降低进口关税。
　　Within the duty-free allowance, the exemption of duty, import VAT and consumption tax will be granted by the Customs to those imported medical scientific research equipment eligible for tax preference for imported scientific and educational goods or technology development products; while for those medical scientific research equipment imported for encouraged projects (including domestic and foreign-funded ones, and projects within the Catalogue of Priority Industries for Foreign Investment in Central and Western China), only import duty is exempted with import VAT and consumption tax still imposed by regulations. For some medical instruments and medicine which are truly necessary for import and with high tariff rates, the import duty will be appropriately reduced upon approval by Ministry of Finance through deliberations with related departments.
　　
二、先行区享受关税税收优惠政策应具备哪些条件？
　　2. What requirements are demanded for the policies?
　　（一）享受科教用品或科技开发用品关税税收优惠政策应具备的主体资格：
　　Ⅰ. Qualification requirements for applicants eligible for tax preference for imported scientific and educational goods or technology development products:
　　1.国务院部委、直属机构和省、自治区、直辖市、计划单列市所属专门从事科学研究工作的各类科研院所；
　　ⅰ. All types of research institutes specializing in scientific research, which are subordinated to the ministries or commissions of the State Council, organizations directly under the State Council, provinces, autonomous regions, municipalities directly under the Central Government, or municipalities with independent planning status;
　　2.国家承认学历的实施专科及以上高等学历教育的高等学校；
　　ⅱ. Institutions of higher education providing nationally acknowledged college degrees or above;
　　3.财政部会同国务院有关部门核定的其他科学研究机构和学校；
　　ⅲ. Other scientific research institutions and schools, as jointly authorized by Ministry of Finance and related departments of the State Council;
　　4.科技部会同财政部、海关总署和国家税务总局核定的科技体制改革过程中转制为企业和进入企业的主要从事科学研究和技术开发工作的机构；
　　ⅳ. Organizations mainly specializing in scientific research and technology development which have been transformed or incorporated into enterprises during the reform of scientific and technological system, as jointly authorized by Ministry of Science and Technology, Ministry of Finance, General Administration of Customs and State Administration of Taxation;
　　5.国家发展和改革委员会会同财政部、海关总署和国家税务总局核定的国家工程研究中心；
　　ⅴ. State Engineering Research Centers, as jointly authorized by National Development and Reform Commission, Ministry of Finance, General Administration of Customs and State Administration of Taxation;
　　6.国家发展和改革委员会会同财政部、海关总署、国家税务总局和科技部核定的企业技术中心；
　　ⅵ. Enterprise technology centers, as jointly authorized by National Development and Reform Commission, Ministry of Finance, General Administration of Customs, State Administration of Taxation and Ministry of Science and Technology;
　　7.科技部会同财政部、海关总署和国家税务总局核定的国家重点实验室和国家工程技术研究中心；
　　ⅶ. State key laboratories and State Engineering Research Centers, as jointly authorized by Ministry of Science and Technology, Ministry of Finance, General Administration of Customs and State Administration of Taxation;
　　8.财政部会同国务院有关部门核定的其他科学研究、技术开发机构；
　　ⅷ.Other scientific research and technology development organizations, as jointly authorized by Ministry of Finance and related departments of State Council;
　　9.符合资格条件的外资研发中心；
　　ⅸ. Qualified foreign-funded R&D centers;
　　10.科技类民办非企业单位。
　　ⅹ. Private Non-Enterprise technology entities.
　　（二）享受鼓励项目关税税收优惠政策应具备的条件：
　　Ⅱ.Qualification requirements for encouraged projects eligible for tax preference;
　　1.符合《产业结构调整指导目录》中鼓励类的国内投资项目；
　　ⅰ.Domestic-funded projects within the encouraged categories of the Catalogue for the Guidance of Industrial Restructure Adjustment
　　2.符合《外商投资产业指导目录》中鼓励类的外商投资项目；
　　ⅱ. Foreign-funded projects within the encouraged categories of the Catalogue for the Guidance of Industries for Foreign Investment
　　3.符合《中西部地区外商投资优势产业目录》海南省适用条目的项目。
　　ⅲ. Projects applicable for Hainan in the Catalogue of Priority Industries for Foreign Investment in Central and Western China
　　4.利用外国政府贷款和国际金融组织贷款项目。
　　ⅳ. Projects using loans or aid funds from foreign governments or international financial organizations.
　　（三）医疗旅游先行区进口医疗器械、药品降低进口关税应具备的条件：
　　Ⅲ. Requirements for duty reduction for imported medical equipment and medicine in the pilot zone:
　　医疗旅游先行区企业结合国际市场贸易形势、先行区和自身发展建设需要，针对国际先进技术产品的关税问题，提出降低关税税率的建议，经上报财政部会同有关部门批准后，海关办理相关进口手续。
　　Based on the conditions in the international trade market and the actual development needs of the zone and the enterprises themselves, enterprises in the pilot zone shall submit proposals of tariff reduction for internationally advanced technology products, After the proposals are approved by the Ministry of Finance through deliberations with other related departments, the products shall go through the import process with the Customs.
　　
三、先行区进口药品、医疗器械及自用设备的减免关税需办理哪些手续？
　　3. What procedure should be handled for duty reduction and exemption for imported medicine, medical equipment and equipment for self-use?
　　（一）进口科教用品、科技开发用品或鼓励项目自用设备减免关税办理流程。
　　Ⅰ.Outline of duty reduction and exemption for scientific and educational goods, technology development products or self-use equipment of encouraged projects.
　　1.申办材料
　　ⅰ. Documents for Application
　　企业营业执照或者事业单位法人证书等证明材料；相关政策规定的享受进出口税收优惠政策资格的证明材料；海关认为需要提供的其他材料。
　　Certificates such as Business License or Public Institution Legal Person Certificate; documentations certifying the qualification for import and export preferential taxation policies by related regulations; and other documents required by the Customs.
　　2.办理流程
　　ⅱ. Handling Procedure
　　先行区政务服务窗口受理—海关减免税审核确认—办理进出口通关手续。
　　Application acceptance by administrative service counter of the pilot zone - Verification by the Customs - Customs clearance formalities.
　　（二）进口医疗器械、药品降低关税的减免税办理流程。
　　Ⅱ. Outline of duty reduction or exemption for imported medical equipment and medicine.
　　1.申办材料：
　　ⅰ. Documents for Application
　　进口货物清单、进出口报关单证、海关需要的其他证件。
　　Inward manifest, clearance documents and other documents required by the Customs.
　　2.办理流程：
　　ⅱ. Handling Procedure
　　先行区政务服务窗口受理—海关减免税审核确认—办理进出口通关手续
　　Application acceptance by administrative service counter of the pilot zone - Verification by the Customs - Customs clearance formalities.
　　
四、先行区进口的药品、医疗器械及自用设备可以享受哪些海关便捷通关措施？
　　4. What measures have been introduced to facilitate customs clearance of medicine, medical equipment and equipment for self-use?
　　海口海关本着“严密监管、高效运作”的原则，不断创新海关监管模式，进一步优化海关监管和服务。根据先行区进口医疗器械、药品的特点和特殊要求，海关将通过信息化管理、设立保税仓、专用窗口或“绿色通道”等方式，专门验放有关医疗设备等物资。同时，向进出口企业提供“7×24小时预约通关”、“提前报关”、“上门验放”、“加急通关”等通关便利措施，为先行区创造良好的通关环境。
　　Under the guideline of “close supervision and efficient operation”, Haikou Customs has continuously innovated its management mechanism to improve supervision and service. To cater for the special characteristics and requirements of imported medical equipment and medicine in the pilot zone, the Customs will adopt a special examination and release system for medical equipment and materials, including applying IT-based management, establishing bonded warehouse, and setting up special service counters and “Green Channels”. Other facilitative measures include customs appointment open to enterprises 24 hours a day, 7 days a week, pre-arrival declaration, on-site inspection and release and express clearance.
　　
五、先行区免税进口科教用品或科技开发用品可否用于其他单位的科研，或者放置在医院临床使用？
　　5. Could the scientific and educational goods or technology development products imported duty-free be used by other institutions for scientific research, or for clinical application in hospitals?
　　（一）经海关核准，符合免税进口科教用品或科技开发用品的医疗研究机构，可以将其免税进口的医疗科研设备用于其他单位的科学研究、教学和科技开发活动，但不得移出本单位；
　　Ⅰ. Upon customs approval, qualified medical research institutions may allow the utilization of scientific research equipment imported duty-free by other institutions for scientific research, education and scientific development. These equipment however cannot be moved out of their original institutions.
　　（二）经海关核准，医疗研究机构为从事科学研究、教学活动，可以将免税进口的医疗科研设备放置于其经省级或省级以上的教育或卫生主管部门批准的附属医院临床使用。
　　Ⅱ. Upon customs approval and for scientific research and education purpose, medical research institutions may allow the clinical application of medical equipment imported duty-free in affiliated hospitals established upon approval by the education or health authorities at provincial or higher level.
　　六、先行区减免税进口自用设备需遵循哪些海关管理规定？
　　6. What customs regulations should be followed in duty reduction and exemption for imported equipment for self-use?
　　（一）在进口减免税货物的海关监管年限内，未经海关许可，减免税申请人不得擅自将减免税货物转让、抵押、质押、移作他用或者进行其他处置。
　　Ⅰ. During the period of Customs supervision and control, goods with duty deducted or exempted shall not be transferred, mortgaged, pledged, used for other purposes or disposed by other means without Customs permission.
　　（二）除海关总署另有规定外，在海关监管年限内，减免税申请人应当按照海关规定保管、使用进口减免税货物，并依法接受海关监管。进口减免税货物的监管年限为：
　　Ⅱ. Unless otherwise specified by the General Administration of Customs, goods with duty deducted or exempted should be stored or utilized according to Customs provisions and subject to Customs supervision and control within the time limits, which are:
　　1.船舶、飞机：8年：
　　●Vessels and aircrafts: 8 years;
　　2.机动车辆：6年；
　　●Moto vehicles: 6 years;
　　3其他货物：5年.
　　●Other goods: 5 years.
　　监管年限自货物进口放行之日起计算。
　　The period of customs supervision begins from the date of Customs release.
　　（三）在海关监管年限内，减免税申请人发生分立、合并、股东变更、改制等变更情形的，权利义务承受人应当自营业执照颁发之日起30日内，向原减免税申请人的主管海关报告主体变更情况及原减免税申请人进口减免税货物的情况。
　　Ⅲ. During the period of Customs supervision and control, in case of division, merger, assignment of equity or restructuring of applicant, the bearer of rights and duties shall report the change of main owners and the information of imported goods with duties deducted or exempted to the Custom within 30 days since the business license is issued.
　　经海关审核，需要补征税款的，承受人应当向原减免税申请人主管海关办理补税手续；可以继续享受减免税待遇的，承受人应当按照规定申请办理减免税备案变更或者减免税货物结转手续。
　　The bearer shall go through the remedial payment procedures to the Customs of original applicant upon requirement after customs audits; or apply for the formalities of changing the duty payment record or transfer of duty deducted or exempted goods.
　　（四）在海关监管年限内，因破产、改制或者其他情形导致减免税申请人终止，没有承受人的，原减免税申请人或者其他依法应当承担关税及进口环节海关代征税缴纳义务的主体应当自资产清算之日起30日内向主管海关申请办理减免税货物的补缴税款和解除监管手续。
　　Ⅳ. During the period of Customs supervision and control, in case of termination of application (no bearer) caused by bankruptcy, restructuring or other reasons, the original applicant or other subject obliged to pay duties and import link taxes shall apply to the Customs for remedial duties payment and supervision release within 30 days from the date of liquidation.
　　（五）在海关监管年限及其后3年内，海关依照《海关法》和《中华人民共和国海关稽查条例》有关规定对减免税申请人进口和使用减免税货物情况实施稽查。
　　Ⅴ. According to the Customs Law of the People's Republic of China and Regulations on Customs Auditing of the People's Republic of China, the Customs are entitled to carrying out Customs audit over the applicant and utilization of goods with duty reducted or exempted during the period of Customs supervision and three years afterwards.
　　
七、国务院批准海南博鳌乐城国际医疗旅游先行区先行先试政策内容
　　7. Policies the State Council approved for Hainan Boao Lecheng International Medical Tourism Pilot Zone.
　　（一）加快先行区医疗器械和药品进口注册审批。对国外依法批准上市、未获得我国注册批准的药品进口注册申请，可按照新药注册特殊审批管理规定的要求，申请实行特殊审批；对于医疗机构因临床急需进口少量药品的，可按相关法律法规要求，向国务院药品监督管理部门提出申请，经批准后进口，进口药品应当在指定的医疗机构内用于特定医疗目的。
　　Ⅰ. Registration and approval process for imported medical equipment and medicine shall be streamlined. Imported medicine licensed abroad but not in China are eligible for special registration approval under the regulations for registration of new medicine. Small amount of medicine urgent for clinical use are allowed to be used in designated institutions for designated treatment purpose upon the permission from the drug regulatory department under the State Council by relevant laws and rules.
　　（二）按照医疗技术临床应用管理办法和医疗技术临床研究有关规定实施医疗技术准入。先行区可根据自身的技术能力，申报开展干细胞临床研究等前沿医疗技术研究项目。
　　Ⅱ. Medical technology access control in accordance with the administrative measures and regulations on medical technology clinical application and research may be implemented in the pilot zone. Competent institutions may apply for cutting-edge medical research projects, such as stem cells clinical research.
　　（三）卫生部门在审批先行区非公立医疗机构及其开设的诊疗科目时，对其执业范围内需配备且符合配置标准要求的大型医用设备可一并审批。
　　Ⅲ. The Heath Authories, when approving the setting-up of non-public medical institutions and their service items, may at the same time approve the large medicial equipment necssary for their business and conforming to standards.
　　（四）境外医师在先行区内执业时间试行放宽至三年。海南省人民政府可结合先行区自身实际，制定实施境外医技、医护人员来先行区执业的相关办法，并报卫计委备案。鼓励先行区在中医预防保健机构和人员准入、服务规范，以及服务项目准入、收费等方面先行试点。
　　Ⅳ. The limit of practice period for overseas doctors in the pilot zone is extended to 3 years in the trial phase. The People’s Government of Hainan Province could formulate administrative measures concerning overseas medical technicians and practitioners and report to the National Health and Family Planning Commission. Trial of traditional Chinese medicine service is also encouraged, including but not limited to the admission of dieasease prevention and health care institutions and practitioners, service regulations, as well as the admission and charge of service items.
　　（五）允许境外资本在先行区内举办医疗机构。逐步取消合资或合作医疗机构的境外资本股权比例限制，逐步放开境外资本在先行区设立独资医疗机构。
　　Ⅴ. Overseas capital is allowed to set up medical institutions in the pilot zone. Proportion limit on overseas capital stock right in joint venture or cooperative medical institutions will be eliminated step by step, and the restriction on overseas capital from setting up foreign wholly-owned medical institutions will be gradually lifted.
　　（六）对于今后先行区确需进口的、关税税率较高的部分医疗器械和药品，财政部要会同有关部门统筹研究适当降低进口关税。
　　Ⅵ. The Ministry of Finance would coordinate with relevant departments to further reduce the duties for necessary imported medical equipment and medicine with high tariff rates.
　　（七）根据先行区开发建设实际，适当增加海南省新增建设用地计划指标；涉及基本农田调整的，应按照国家法定程序报批。
　　Ⅶ. Construction land quota for Hainan Province may be increased within an appropriate range according to the construction progress of the pilot zone. Adjustments related to the use right of capital farmland shall be approved in accordance with relevant national laws.
　　（八）支持并指导先行区引入生态、医疗、新能源等相关国际组织，承办国际会议。探索创建健康旅游国际组织。
　　Ⅷ. Support and proper guidance will be given to attract international conferences and organizations on ecology, medical treatment and new energy to the pilot zone. The pilot zone may explore establishing an international organization on health tourism.
　　（九）鼓励先行区利用多种融资渠道，吸引社会投资。支持境内保险资金等长期资金在依法合规的前提下，按市场原则投资养老实体和医疗机构。
　　Ⅸ. The pilot zone is encouraged to attract social investment through various financial channels. Long-term funds like domestic insurance funds are supported to invest in pension entities and medical institutions in accordance with market principles and in compliance with related laws and regulations.