The Catalogue is divided into three categories: encouragement, restriction, and prohibition. In the encouragement category, machine tool products include: (1), high-end CNC machine tools and key parts manufacturing: five-axis linkage CNC machine tools, CNC coordinates boring and milling Machining center, CNC coordinate grinding machine, five-axis linkage CNC system and servo device, high-speed super-hard tool for precision CNC machining; (2), 1000-ton and above multi-station pier forging machine manufacturing; (3), FLT flexible production line Manufacturing; (4), vertical multi-joint industrial robots, welding robots and their welding equipment manufacturing; (5), special processing machinery manufacturing: laser cutting and tailor welding equipment, laser precision processing equipment, CNC low-speed wire EDM line Cutting Machine.
Finally, the import of key components of major technical equipment is subject to the policy of returning preferential treatment after first taxation. On January 14, 2007, the Ministry of Finance, the National Development and Reform Commission, the General Administration of Customs, and the State Administration of Taxation issued the Notice on Implementing the State Council's Several Opinions on Accelerating the Revitalization of the Equipment Manufacturing Industry on Import Tax Policies (hereinafter referred to as the Notice). ). Import tariffs and import-linked value-added tax paid by domestic enterprises for the import and export of some of the key technical components for the development and manufacture of 16 major technical equipments are subject to a pre-return. Among the 16 items, one of the machine tools is "developing large-scale, precision, high-speed CNC equipment and numerical control systems and functional components, changing the status quo of large-scale, high-precision machine tools that rely heavily on imports to meet the needs of industrial development such as machinery, aerospace and other industries. ". The tax refunds are generally treated as state investment and converted into state capital, mainly used for the research and production of new products and the building of independent innovation capabilities.
The "Notice" stipulates that for enterprises that meet the tax rebate conditions, the Ministry of Finance shall issue a confirmation letter of tax refund for major equipment manufacturing enterprises, and the relevant enterprises shall apply for tax refunds at their competent customs offices with the tax refund confirmation letter. At present, the Ministry of Finance is organizing relevant units to review the key components of high-end CNC machine tools and some high-end CNC system catalogues that need to be imported.
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