Compliance domestic LED three types of equipment imported parts exempt from customs duties
time：2017-06-06 15:00:00 browse：6773次
In March 2012, the Ministry of finance, Ministry of industry and information technology, the General Administration of customs and the State Administration of Taxation, four ministries jointly issued "on the adjustment of major technical equipment import tax policy notice (hereinafter referred to as the" Catalogue "notice"). The "notice" of major technical equipment import tax policies related equipment and products catalog, imports of key parts and raw materials import directory, not duty-free list of equipment and products to be adjusted, and since April 1, 2012.
In the exemption tariff and import value-added tax directory adjustment, added 28 major technical equipment, marine equipment, solar energy applications, LED equipment and other three emerging industries has become the most obvious benefit plate.
"In the country to support the development of major technical equipment and product catalog (2012 Amendment)" of the semiconductor light emitting diode (LED) production equipment for the 3 kinds of new equipment, are: metal organic chemical vapor deposition (MOCVD), indium tin oxide, plasma etching machine (ITO) sputtering. In accordance with the "notice" provisions, since April 1, 2012, all qualified domestic enterprises for the production of the three types of equipment or products, and it is necessary to import key parts and raw material goods, tariff and import value-added tax.
The significance of the localization of equipment is very large, there is no breakthrough in key equipment, there is no foundation for independent innovation. Academician of the Academy of Sciences, China Semiconductor Institute of Chinese Academy of Sciences researcher Wang Zhanguo pointed out that the high technology enterprises China inputs imported equipment often accounted for 70%~80% if the initial investment of enterprises, can be produced by Chinese own equipment, the cost is expected to gradually reduce, the price can be raised.
LED is a technology oriented industry, especially technology and capital intensive chip manufacturing, which requires high-end process equipment to provide support. But similar to the "bottleneck" in the semiconductor investment boom, there is still a problem of speed matching between equipment development and industry expansion, especially in the field of high-end equipment. Most of the equipment still needs to rely on imports.
Take MOCVD as an example, the current technology development trend of MOCVD equipment is large-scale and intelligent. The substrate will transition from 2 inches to 6 inches, and the single machine will realize the simultaneous operation of multiple reaction rooms and multi chips, which will make the operation more intelligent and reduce the human impact. Technological trends in these industries will undoubtedly raise the threshold for China's development of the device and create new opportunities as well.
China's "863" plan has been in support of LED major domestic equipment, the four ministries of the domestic LED equipment related spare parts exempted from tariff and import value-added tax is, from another level of domestic equipment LED support.
