(Hu Ke Gui [2021] No. 13)

To all entities this may concern,

For the purpose of implementing the Notice on the Regulations on the Import Tax Policy Supporting the Development of S&T Popularization Undertakings during the “14th Five-Year Plan” Period (Cai Guan Shui [2021] No. 27) issued by the Ministry of Finance and other ministries and commissions, three government agencies including the Science and Technology Commission of Shanghai Municipality (STCSM) have formulated the Measures for Verifying Cinematic and Television Works for the Import Tax Policy Supporting S&T Popularization upon deliberation, which is hereby issued to you for implementation.

Science and Technology Commission of Shanghai Municipality

Publicity Department of the CPC Shanghai Municipal Committee

Shanghai Municipal Administration of Culture and Tourism

August 27, 2021

Measures for Verifying Cinematic and Television Works for the Import Tax Policy Supporting S&T Popularization

Article 1 The Measures is formulated for the purposes of implementing the Notice on the Regulations on the Import Tax Policy Supporting the Development of S&T Popularization Undertakings during the “14th Five-Year Plan” Period (Cai Guan Shui [2021] No. 27), and supporting the development of S&T popularization undertakings.

Article 2 The Measures shall apply to the verification of cinematic and television works for the import tax policy supporting the development of science popularization undertakings during the “14th Five-Year Plan” Period and the management thereof.

Article 3 The municipal science and technology department, along with the municipal departments in charge of publishing, film, radio and television (hereinafter referred to as “verifying departments”), shall be responsible for the verification of imported cinematic and television works for S&T popularization and the management thereof.

Article 4 Imported cinematic and television works for S&T popularization shall meet all the following conditions:

(i) They are aimed to spread knowledge of science and technology, advocate scientific methods, disseminate scientific thinking, and promote scientific spirit;

(ii) They are imported independently or in other forms by local entities entitled to the import tax policy related to S&T popularization;

(iii) They fall within the scope of H.S. codes included in the List of Tax-Exempt Imports Relating to Cinematic and Television Works of S&T Popularization (Cai Guan Shui [2021] No. 26);

(iv) They are used by the importer in public activities of S&T popularization and are not used for commercial sale or other purposes;

(v) They comply with relevant provisions of the state on the import of cinematic and television works and audiovisual products.

Article 5 The application for verification of imported cinematic and television works shall be accepted throughout the year. Entities approved as eligible for the import tax policy supporting S&T popularization may file an application to the municipal science and technology department, and submit the following application materials to the STCSM Office Hall (No. 1525 Zhongshan West Road):

(i) Application form for verification of imported cinematic and television works of S&T popularization;

(ii) Contracts and agreements of imported cinematic and television works (including Chinese translations);

(iii) Imported cinematic and television works (copies, work tapes and hard disks);

(iv) Screening license for imported cinematic and television works;

(v) Other materials required by the verifying department.

Article 6 The verifying department shall examine the materials separately and notify related importers to provide additional materials or correct materials (if any), and such importers shall send the materials to the place specified. Where the importers need not submit additional materials or correct the materials, the verifying department shall, within 15 working days upon receipt of the application materials, examine them and make a decision of verification or non-verification. Where the importers need to submit additional materials or correct the materials, the verifying department shall, within 15 working days upon receipt of the additional or corrected application materials, examine them and make a decision of verification or non-verification.

The municipal science and technology department shall notify the importers of the verification results with a notification letter to Shanghai Customs District that is also copied to the municipal publishing, film, radio and television authorities.

Article 7 In applying for tax concessions with respect to the copies, work tapes and hard disks of verified imported cinematic and television works of S&T popularization, the applicant organization shall file an application to Shanghai Customs District with the verification documents and required application materials. Shanghai Customs District shall handle the procedures of tax reduction or exemption in accordance with the relevant regulations.

Article 8 The H.S. codes of tax-exempt imported cinematic and television works of S&T popularization shall be dynamically adjusted in accordance with the relevant provisions of the state.

Article 9 Where an applicant passes the verification by fraudulent means, the municipal science and technology department shall, upon investigation and confirmation, notify the Shanghai Customs District in a letter.

Article 10 The Measures shall come into force as of August 27, 2021, effective until December 31, 2025.

相关附件：

附件受理点联系表-CN中文版-2023.pdf

附件受理点联系表-EN英语版-20230213.docx