The import tax rate of important spare parts of LED industry is reduced, and the tax revenue is more than ten million yuan per year.

According to reports, according to the announcement issued by the Customs Tariff Commission of the State Council on the reduction of import tariffs on some commodities, the customs tariff adjustment proposal proposed by Xiamen customs to reduce import tariffs on graphite bearing plates was adopted. The import tax rate of the relevant tax code "6815.1000 graphite or other carbon products for non electrical appliances" was 15% Down to 10%, it is estimated that only the relevant enterprises in Xiamen customs area can save more than ten million yuan in tax costs each year.

Graphite bearing tray mainly refers to the carrier plate used in the production of epitaxial wafers in semiconductor lighting LED industry, and is the main spare part for producing LED epitaxial wafer key equipment (MOCVD). Due to the high technical threshold, the goods are now completely dependent on imports from countries such as Europe, America and Japan. The higher purchase price and import tax rate have restricted the international competitiveness of China's photoelectric enterprises to a certain extent.

Xiamen customs found that, due to the increase of raw materials, labor costs and the intensification of international competition, LED enterprises are facing enormous cost pressures. Especially in the cost structure of epitaxial films, graphite bearing plates account for more than 70% of all spare parts consumption of the epitaxial films, thus reducing the import tax rate of graphite bearing plates. It can effectively reduce the cost of LED epitaxial wafers and chips. To assist in "made in China" and promote the development of the real economy, Xiamen customs submitted a tariff adjustment proposal to reduce import tariffs on graphite bearing plates for three consecutive years, and finally successfully promoted the reduction of the commodity tax.

Xiamen customs reminds that enterprises and trade associations can make recommendations to Customs on issues such as tariff code, regulatory document, tariff rate or export tax rebate rate. Customs will conduct tax investigation and submit to higher authorities at that time through field research.

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