In the process of filling in the customs declaration form, I asked a question about the "tax-free nature" and "tax-free" of foreign equipment. thank you

Self-owned funds (799): foreign investors use their own funds to import equipment and spare parts (in addition to the total foreign investment, they are generally used for technological improvement and for importing technical equipment that cannot be produced in China). For example, encouraged projects (within the total amount of foreign investment) are one of the five tax exemption policies, and tax exemption certificates need to be handled in advance. Because there are few or no equipment that can be exempted from import duties by applying for its own funds, and most of the equipment can be produced in China now, so few enterprises apply. If you apply, it will only be valid for one year.

In general, (1) declares "general trade"-"self-owned funds", and the "tax exemption" on the corresponding tax reduction or exemption certificate is generally "special case" (in the case of tax reduction or exemption); (2) declare "general trade"-"general tax"-"handle according to regulations"; Both methods of declaration are acceptable.

However, the tax number of electric welding machine is 85 153 190, and the tariff is 10%. The regulatory conditions are: legal inspection and O. Self-owned funds are controlled by the Catalogue of Imported Goods for which Domestic Investment is not Duty Free, that is, tariffs cannot be reduced or exempted through "self-owned funds". Those who apply for "tax payment certificate" should be declared as "general trade"-"self-owned funds" according to the regulations (because there is no tariff reduction or exemption). However, I don't think many people will do this, do they? (In practice, if you are not sure about the classification or are in urgent need of equipment, you can also consider doing so, which is somewhat similar to applying for "pre-classification". )

Therefore, the "self-owned funds" mentioned here do not refer to the tax reduction and exemption items of "self-owned funds", and the answer is "general trade"-"general taxation"-"taxation according to regulations".