|
|
|
|
|
|
| |
|
|
| |
|
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)
|
| For More Articles Subscribe |
|