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1. For foreign invested projects that conform to national industrial policy, the imported equipment for self-use within the total investment is exempted from duty and VAT, with the exception of those included in the list of Imported Commodities for Foreign Investment Projects without Exemption of Taxes;
2. Equipment imported for own use of foreign government loans and international financial organization loans projects, as well as imported processing trade equipment provided by foreign investors free of charge, shall be treated in the same manner;
3. For established foreign-invested enterprises, foreign-invested research and development centers, advanced technology and export-oriented foreign-invested enterprises (hereinafter referred to as five categories of enterprises for short), if the self-use equipment for improvement and technological innovation within the approved scope of production and operation and purchased with the self-possessed funds which are not included in the total investment, can not be produced domestically or the homemade can not meet the performance requirements, they are exempted from import tariffs and link tax;
4. When foreign-invested enterprises procure domestically manufactured equipment and when the value of such purchase is within the total amount of investment, the full amount of VAT on such domestic equipment will be refunded.