保税维修业务为先进医疗设备企业纾困可能方案毕马威中国税务快讯

05年考报关

第二十三期 二零二一年七月

摘 要：

• 国务院办公厅于2021年7月2日发布国办发〔2021〕24号《国务院办公厅关于加快发展外贸新业态新模式的意见》文件（以下简称 “24号文”）。24号文引导政府各部门为促进进口医疗设备在中国进行保税维修而制定新规定。本期中国税务快讯列出了24号文所述的相关要点。
  

主要内容
国务院出台24号文指导政府相关部门，为促进中国保税设备维修行业的发展而制定新规定。24号文进一步支持综合保税区内企业开展维修业务，包括在自贸试验区内的业务。省级人民政府负责其发展和监管。由于是以保税方式进行，这意味着维修产品从境外运入区内不需要缴纳进口税项。而且，综合保税区内企业为境外单位提供的维修业务，一般适用增值税免税。
国务院提出应持续更新《维修产品目录》（以下简称“目录”），并研究将医疗器械等产品纳入目录。该维修产品必须是自海外进口并出口到海外，即“两头在外”的产品。
国务院还规定通过试点方式，探索研究支持有条件的综合保税区外企业为自产出口产品开展保税维修活动。试点保税维修活动的对象应为高技术含量、高附加值且符合环保要求的产品。
到2025年，中国将形成更全面的保税维修业务政策体系。上述发展工作将由商务部牵头，财政部、生态环境部、海关总署、税务总局协力进行。
毕马威观察
新冠疫情给企业带来了前所未有的风险和机遇。在高端医疗扫描仪等先进医疗设备领域，企业在销售额激增的同时，也面临着满足顾客售后服务需求的挑战。根据我们近期与一些医疗设备行业领头企业的讨论，由于问诊需求增加，这些企业的机器使用量增加了3至5倍，机器的超负荷运转使得解决维修及售后服务需求成为燃眉之急。然而，由于许多国家尚未从疫情中恢复过来，医疗设备企业难以充分发挥其作用已成为不争的事实，如：

01.为医疗机构提供设备更换；

02.将旧设备运回可能位于海外不同国家的原制造商；以及

03.制造商可能因其所在地疫情不稳而无法维修设备（例如，一些工厂被要求关闭或减产）。

有鉴于此，一些全球先进医疗设备企业正在寻找解决方案，方案之一正是在中国建立全球设备维修中心。然而，根据中国的现行商业及监管规定，出于维修目的而进口旧设备的活动受到限制，需要经过层层审批方能进行。这些商业监管措施限制并拖慢了企业业务进程，24号文则为全球先进医疗设备企业带来了机会。
鉴于这一放宽保税维修的政策是最近推出的，详细的规则制定仍需要中国多个部门的投入。与此同时，企业应当开始筹划设立新业务。毕马威拥有一支专精于供应链业务监管及税收事宜的专业团队。长久以来，该团队一直与中国有关部门就推动再制造行业发展的政策进行合作；我们很乐意分享最新政策动向，并帮助企业探索这一崭新机遇。

Bonded refurbishment of medical equipment in China facilitated

Issue 23, July 2021

Summary:

• On 2 July 2021, the Chinese State Council issued Circular Guobanfa [2021] No. 24 (“Circular 24”). This directs government authorities to set new rules facilitating the bonded refurbishment of imported medical equipment in China. This China Tax Alert sets out the key considerations.
  

Highlights

China’s State Council has directed government authorities to set new rules to facilitate the development of China’s bonded equipment refurbishment sector. Support should be provided to the conduct of such activities in Comprehensive Bonded Zones, including by Pilot Free Trade Zone businesses. Provincial governments will be responsible for this development and its monitoring. Refurbishment carried out on a bonded condition means that the equipment will not be subject to import taxes at the time when it is brought from overseas into the Comprehensive Bonded Zones. Furthermore, refurbishment services performed by businesses established in Comprehensive Bonded Zones to overseas entities would generally be exempt from VAT.

The State Council directs that the Catalogue of Refurbished Products (“Catalogue”) should be updated on an ongoing basis and the inclusion of medical equipment and other products into the Catalogue should be considered. The refurbished items would need to be imported from and exported to overseas.

The State Council also decreed that pilot arrangements should be explored which would allow qualifying businesses, located outside of Comprehensive Bonded Zones, to start bonded refurbishment activities for their self-manufactured and exported products. The pilot refurbishment activities should not only be of high tech and high value nature, but also meet the prescribed environmental production requirements.

A more comprehensive policy for bonded refurbishment should be ready by 2025. The Ministry of Commerce should lead the above development with support from the Ministry of Finance, Ministry of Environmental Protection, General Administration of Customs and the State Taxation Administration.

KPMG observations
COVID-19 has brought unprecedented risks and opportunities to businesses in China and elsewhere in the advanced medical equipment sector, e.g., high end medical scanners. While these businesses have seen a surge in their sales, they are also facing challenges in fulfilling after-sales service needs.

Based on recent discussions with a number of leading medical equipment businesses, the usage of their machines has increased 3 to 5 times. This is as a result of increasing diagnosis needs and the heavy usage of the machines, and has in turn led to increased demand for refurbishment and after sales services. However, as many countries have not yet recovered from the pandemic, it has proven to be difficult for medical equipment businesses to meet their obligations, including:

01.Providing replacement machines to medical institutions;

02.Sending the used machines back to their manufacturers, which are possibly located in different countries; and

03.The manufacturers may not have the capacity to refurbish the machines due to an ongoing COVID-19 disruption situation in their respective locations (e.g., factories are required to shut down or operate at reduced capacity).

In light of the above, some of the global advanced medical equipment businesses are looking for a solution and one of the options involves setting up a global refurbishment hub in China. However, under the current Chinese business and regulatory rules, importing used equipment to China for refurbishment purposes is a restricted business activity which is subject to layers of approvals. These business regulatory restrictions have slowed down business discussions and so now Circular 24 should open up opportunities for global advanced medical equipment businesses.

Given that the policy relaxation announcement is new, detailed rule formulation will still require the input of multiple Chinese authorities. In the meantime businesses can start planning on setting up of new operations. KPMG has a team of dedicated professionals specialized in Supply Chain business regulatory and tax matters. The team has been working with the relevant Chinese authorities on this policy development and would be glad to share the latest developments and assist businesses on exploring this new opportunity.

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?2021毕马威华振会计师事务所(特殊普通合伙)、毕马威企业咨询(中国)有限公司及毕马威会计师事务所，均是与英国私营担保有限公司— 毕马威国际有限公司(“毕马威国际”)相关联。毕马威国际不提供任何客户服务。各成员所均为各自独立的法律主体，其对自身描述亦是如此。毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所；毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司；毕马威会计师事务所 — 香港合伙制事务所。版权所有，不得转载。毕马威的名称和标识均属于毕马威国际的商标或注册商标。