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NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EXEMPTION OF VALUE-ADDED TAXES ON ANTI-AIDS DRUGS
 
(No.81 [2003] of the Ministry of Finance and the State Administration of Taxation promulgated on August 25, 2003)
     
     
SUBJECT : VALUE-ADDED TAXES; EXEMPTION; ANTI-AIDS DRUGS
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 08/25/2003
IMPLEMENT DATE : 08/25/2003
LENGTH : 692 words
TEXT :
In order to effectively stop the spreading of AIDS virus and to promote the smooth progress of prevention and treatment of AIDS, the policies concerning value-added taxes on anti-AIDS drugs are hereby notified as follows upon approval of the State Council:


I. IMPORTED ANTI-AIDS DRUGS

From January 1, 2002 to December 31, 2006, imported anti-AIDS drugs shall be exempt from the value-added taxes for import and domestic circulation. See the Catalogue of Imported Anti-AIDS Drugs (attachment 1) for the specific types of tax-free drugs.


II. DOMESTIC-MADE ANTI-AIDS DRUGS

From July 1, 2003 to December 31, 2006, the domestic-made anti-AIDS drugs produced by designated domestic production enterprises shall be exempted from the value-added taxes for production and circulation. See the List of Designated Domestic Production Enterprises of Anti-AIDS Drugs and the Types of Drugs (attachment 2) for the types of the domestic-made anti-AIDS drugs and the name list of the designated production enterprises.


III. PRODUCTION ENTERPRISES AND DISTRIBUTION ENTERPRISES OF ANTI-AIDS DRUGS

Production enterprises and distribution enterprises of anti-AIDS drugs shall make separate accounting with respect to tax-free drugs and tax-levied drugs, and those failing to do so shall not be entitled to the tax exemption policies.



ATTACHMENTS:
1. Catalogue of Imported Anti-AIDS Drugs
2. List of Designated Domestic Production Enterprises of Anti-AIDS Drugs and the Types of Drugs



Attachment 1:

CATALOGUE OF IMPORTED ANTI-AIDS DRUGS

No. 1
Drug Name: Saquinavir Mesylate
Commodity Name: N/A
Company Name: Roche
Home Country of the Company: Switzerland
Country of Origin: Switzerland

No. 2
Drug Name: Lamivudin
Commodity Name: N/A
Company Name: Glaxo
Home Country of the Company: UK
Country of Origin: UK

No. 3
Drug Name: Lamivudine Oral Solution
Commodity Name: Epivir
Company Name: Glaxo
Home Country of the Company: UK
Country of Origin: UK

No.4
Drug Name: Lamivudine Tablet
Commodity Name: Epivir
Company Name: Glaxo
Home Country of the Company: UK
Country of Origin: UK

No. 5
Drug Name: Lamivudine Tablet
Commodity Name: Heptodin
Company Name: Glaxo
Home Country of the Company: UK
Country of Origin: UK

No. 6
Drug Name: Ritonavir Capsule
Commodity Name: Agenerase
Company Name: Abbott
Home Country of the Company: USA
Country of Origin: USA

No. 7
Drug Name: Indinavir Sulfate Capsule
Commodity Name: Crixivan
Company Name: Merck Sharp & Dohme
Home Country of the Company: USA
Country of Origin: USA

No. 8
Drug Name: Nevirapine
Commodity Name: Viramune
Company Name: Boehringer Ingelheim
Home Country of the Company: Germany
Country of Origin: Germany

No. 9
Drug Name: Nevirapine Tablet
Commodity Name: Viramune
Company Name: Boehringer Ingelheim
Home Country of the Company: Germany
Country of Origin: Germany

No. 10
Drug Name: Zidovudine/Lamivudine Tablet
Commodity Name: Combivir
Company Name: Glaxo
Home Country of the Company: UK
Country of Origin: Australia

No. 11
Drug Name: Zidovudine
Commodity Name: Retrovir
Company Name: Wellcome
Home Country of the Company: UK
Country of Origin: UK

No. 12
Drug Name: Saquinavir
Commodity Name: N/A
Company Name: Glaxo & Wellcome
Home Country of the Company: UK
Country of Origin: Germany

No. 13
Drug Name: Stavudine Capsule
Commodity Name: Zerit
Company Name: Bristol-Myers Squibb
Home Country of the Company: USA
Country of Origin: USA

No. 14
Drug Name: Efavirenz
Commodity Name: Sustiva
Company Name: Stavudine Capsule
Home Country of the Company: USA
Country of Origin: USA

No. 15
Drug Name: Ritonavir
Commodity Name: Agenerase
Company Name: Abbott
Home Country of the Company: USA
Country of Origin: USA

No. 16
Drug Name: Lopinavir/ Ritonavir Oral Solution
Commodity Name: N/A
Company Name: Abbott
Home Country of the Company: USA
Country of Origin: USA

No. 17
Drug Name: Lopinavir/ Ritonavir Soft Capsule
Commodity Name: N/A
Company Name: Abbott
Home Country of the Company: USA
Country of Origin: USA

No. 18
Drug Name: Nevirapine Tablet
Commodity Name: N/A
Company Name: Ranbaxy
Home Country of the Company: India
Country of Origin: India



Attachment 2:

LIST OF DESIGNATED DOMESTIC PRODUCTION ENTERPRISES OF ANTI-AIDS DRUGS AND THE TYPES OF DRUGS

1. DESIGNATED PRODUCTION ENTERPRISES

(1) Northeast General Pharmaceutical Factory of Northeast Pharmaceutical Group Corporation
(2) Shanghai Desano Biotechnology Co., Ltd.
(3) Zhejiang Huahai Pharmaceutical Co., Ltd.
(4) Xiamen Mchem Laboratories Ltd.

2. TYPES OF DRUGS

(1) Zidovudine (AZT)
(2) Didanosine (DDI)
(3) Nevirapine (NVP)
(4) Stavudine (D4T)
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