1. Hello, our company wants to switch from domestic capital to foreign capital. Are there any preferential policies in terms of financial and taxation?
The Chinese government’s tax preferential system for foreign-invested enterprises
Taxation is one of the preferential investment conditions that investors are most concerned about, and it is also an important factor affecting the flow of international capital. Therefore, tax incentives have naturally become an important means for capital-importing countries to attract foreign investment, and have become an important part of the tax legal system of foreign-invested enterprises. From a global perspective, most developing countries have implemented preferential tax policies for foreign-invested enterprises to increase the enthusiasm of foreign investors. In order to attract foreign investment and promote economic development, our country's tax legal system stipulates various forms of tax preferences. my country's tax preferential system mainly consists of four parts: corporate income tax preferential system, reinvestment tax preferential system, turnover tax preferential system and tariff preferential system. Among them, the corporate income tax preferential system is the most important tax preferential system.
1. Preferences in corporate income tax
The "Income Tax Law of the People's Republic of China and Foreign-Invested Enterprises and Foreign Enterprises" promulgated by the Standing Committee of the National People's Congress in 1991 and the "Income Tax Law of the People's Republic of China on Foreign-Invested Enterprises and Foreign Enterprises" promulgated by the State Council In order to encourage foreign investment and truly give full play to the role of the tax preferential system, the "Implementation Rules" of this law stipulate the following series of tax preferential measures. These preferential measures include tax incentives for limited industries, tax incentives for limited areas, and tax incentives for limited projects, forming an income tax preferential system that combines industries, regions, and projects, which is more reasonable and more reasonable than the original tax preferential system. Complete. The specific provisions mainly include the following aspects:
(1) For productive foreign-invested enterprises with an operating period of less than 10 years, starting from the year when they start to make profits, they will be granted tax exemption for 2 years and halving for 3 years. Levy benefits. However, for resource mining projects such as petroleum, natural gas, rare metals, precious metals, etc., the tax holiday will be separately stipulated by the State Council.
(2) For those engaged in the construction of energy, transportation, ports, terminals and other important productive projects, a longer period of tax reduction and exemption will be provided before the implementation of the "Income Tax Law on Foreign-Invested Enterprises and Foreign Enterprises" promulgated by the State Council Yes, the previous preferential regulations will continue to apply. Specifically, for specific foreign-invested enterprises engaged in infrastructure construction such as energy, transportation, ports, etc., with an operating period of more than 15 years, upon approval, income tax will be exempted for the first five years starting from the profit earned, and the income tax will be reduced by half for the next five years. Income Tax.
(3) Foreign-invested enterprises located in special economic zones and productive foreign-invested enterprises located in economic and technological development zones are levied income tax at a reduced preferential tax rate of 15%;
(4) For productive foreign-invested enterprises located in coastal economic development zones and old urban areas of cities where economic and technological development zones are located, a reduced income tax rate of 24% will be levied. For productive foreign-invested enterprises located in the above-mentioned areas and engaged in the following projects, the income tax is reduced at 15%:
A. Technology-intensive and knowledge-intensive projects;
B. Projects with foreign investment of more than US$30 million;
C. Projects with a long investment recovery time;
D. Energy, transportation, and port construction projects.
(5) For product export enterprises, after the period of income tax exemption or reduction stipulated in the tax law expires, if the output value of export products in the current year reaches more than 70% of the output value of the enterprise's products in that year, the current tax rate can be reduced. Semi-imposed income tax.
(6) For advanced technology enterprises, after being exempted or reduced from income tax under the tax law, if they are still advanced technology enterprises, they can levy corporate income tax at a half rate for an extension of three years at the tax rate stipulated in the tax law.
(7) Foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and foreign-invested enterprises located in economically underdeveloped areas shall enjoy tax exemptions and tax reductions in accordance with the provisions of the tax law. And with the approval of the tax authorities of the State Council, the corporate income tax can continue to be reduced by 15%-30% of the tax payable in the next 10 years.
(8) Foreign-funded banks, Sino-foreign joint venture banks and other financial institutions established in special economic zones and other areas approved by the State Council, the capital invested by foreign investors or the operating funds allocated by the branch from the head office exceed 10 million US dollars If the business has been in business for more than 10 years, upon application by the enterprise and approval by the local tax authorities, it will be exempt from tax for one year and halved tax for two years starting from the first year of profit.
(9) Foreign-invested enterprises established in Shanghai Pudong New Area to engage in energy and transportation construction projects such as airports, ports, railways, highways, power stations, etc., with an operating period of more than 15 years, shall apply and obtain local tax approval With the approval of the authorities, starting from the profit-making year, corporate income tax will be exempted for the first five years and corporate income tax will be halved for the next five years.
(10) Foreign-invested enterprises engaged in service industries that have been established in special economic zones before the tax reform, with foreign investment exceeding US$5 million and an operating period of more than 10 years, shall be subject to application and approval by the local tax agency , starting from the profit-making year, tax exemption for one year and half tax reduction for two years.
(11) If a foreign-invested enterprise's production, operating institutions or sites established in China suffer annual losses, they can make up for them from the income of the next fiscal year. If the income in the next year is not enough to make up for it, it can be made up year by year within 5 years.
(12) For foreign-invested enterprises established in industries encouraged by the state in the western region, the corporate income tax will be levied at a reduced rate of 15% within 3 years after the expiration of the current tax preferential period.
(13) Foreign-invested enterprises that purchase domestic equipment in accordance with regulations can enjoy preferential income tax credits.
In addition to the above provisions, other provisions on corporate income tax reduction or exemption that have been issued or approved by the State Council will continue to be implemented. In order to encourage foreign-invested enterprises to invest funds in needed industries and projects, the people's governments of various provinces, autonomous regions, and municipalities directly under the Central Government may exempt or reduce local income tax based on their actual circumstances.
2. Tax rebate benefits for profit reinvestment
In order to encourage foreign-invested enterprises to directly reinvest the profits obtained, use them to expand the enterprise, increase registered capital, or use it as capital to start a business For new foreign-invested enterprises, the current tax law stipulates that foreign investors of foreign-invested enterprises can enjoy the following tax refund benefits if they reinvest profits:
(1) Foreign investors will directly reinvest the profits obtained in For general enterprises with an investment and operation period of not less than 5 years, upon application by the investor and approval by the tax authorities, 40% of the income tax paid on the reinvested portion will be refunded;
(2) Foreign Investors will directly use the profits obtained to establish and expand product export enterprises or advanced technology enterprises, or directly reinvest the profits obtained from enterprises in the Hainan Special Economic Zone into infrastructure construction projects and agricultural development projects in the Hainan Special Economic Zone, and invest If the operation period is not less than 5 years, upon application by the investor and approval by the tax authorities, all income tax paid on the reinvested portion can be refunded.
The following issues should also be noted when applying the reinvestment tax refund preferential system:
First, if the reinvestment operation period is less than 5 years and the investment is withdrawn, the refunded tax return shall be returned.
Secondly, if the reinvested or expanded enterprise does not meet the standards of an export enterprise within 3 years from the start of production and operation, or is not recognized as an advanced technology enterprise, the refunded amount shall be returned 60% of the tax;
Thirdly, foreign investors must enjoy direct reinvestment in order to enjoy tax refund benefits, that is, they must use the profits obtained to directly invest in the enterprise or start other foreign-invested enterprises. If a foreign businessman remits profits abroad and then invests in China, he will not enjoy tax refund benefits. Similarly, foreign investors who use their profits to purchase stocks of the company or other companies will not enjoy tax refund benefits.
3. Preferential benefits for turnover tax
The National People’s Congress Standing Committee’s “Decision on the Interim Regulations on the Application of Value-Added Tax, Consumption Tax, Business Tax and Other Taxes to Foreign-Invested Enterprises” has been implemented since January 1994. Starting from March 1, foreign-invested enterprises shall apply the value-added tax, consumption tax, and business tax regulations issued by the State Council. According to this provision, the main types of taxes applicable to the turnover tax of foreign-invested enterprises are value-added tax, consumption tax and business tax.
The current tax law stipulates that foreign-invested enterprises can enjoy the following preferential treatment in terms of turnover tax:
(1) The foreign-invested enterprise contributes as a joint venturer in accordance with the provisions of the joint venture contract or imports machinery, equipment, and spare parts within the total investment amount. and other materials are exempt from turnover tax at the import stage;
(2) Raw materials imported by foreign-invested enterprises for the production of export products are exempt from turnover tax;
(3) Equipment If the products produced by investment enterprises in the special economic zones are sold in the zone, except for a few products such as mineral oil, cigarettes, and wine, the tax is reduced by half, and other products are exempt from the turnover tax in the production process;
( 4) If the products produced by investment enterprises located in the bonded area are sold in the bonded area, they are exempt from the turnover tax in the production process;
(5) Interest income from foreign exchange loans obtained by foreign capital or financial institutions containing foreign capital , turnover tax is levied based on the interest rate difference;
(6) Taxable goods produced by foreign-invested enterprises that are directly exported are exempt from consumption tax unless otherwise provided by national law;
( 7) If the products produced by foreign-invested enterprises are directly exported, the value-added tax rate is zero, that is, no value-added tax is levied on the last step. The tax included in exported products can be deducted from the output tax of the products sold based on the input tax listed in the export customs declaration and value-added tax invoice. If the deduction is insufficient, a tax refund will be given. Foreign-invested enterprises undertake it? Income from off-vehicle aircraft repair and replacement business is exempt from value-added tax. If the parts and raw materials used for repair and replacement have already been levied value-added tax, a tax refund will be given.
After the application of value-added tax, consumption tax, and business tax to foreign-invested enterprises, the tax burden of a few enterprises has increased. This is obviously not conducive to encouraging foreign investment and does not meet the purpose of tax system reform. In order to prevent tax reform from increasing the tax burden on foreign-invested enterprises, the National People's Congress Standing Committee's "Decision on the Application of Value-Added Tax, Consumption Tax, Business Tax and Other Taxes to Foreign-Invested Enterprises" clearly stipulates that for enterprises that have been approved to be established before December 31, 1993 For foreign-invested enterprises, the tax burden increased due to the change in value-added tax, consumption tax, and business tax, upon application by the enterprise and approval by the local tax authorities, the tax burden due to the increase in tax burden will be refunded within the approved operating period (up to 5 years). Overpaid taxes. If there is no specified operating period, the overpaid tax will be refunded within a period not exceeding 5 years. This tax policy will be implemented until the end of 1998.
IV. Tariff Preferences
my country's "Customs Law" and "Import and Export Tariff Regulations" stipulate the general situation of tariff reduction and exemption. On this basis, the State Council has formulated corresponding specific regulations. preferential tariff reduction measures. Among them, it is stipulated that foreign-invested enterprises can enjoy specific Guanrui exemptions and exemptions in the following aspects:
(1) The equipment and building materials used for production of the enterprise imported by foreign-invested enterprises as investment or additional investment;
(2) Raw materials, components, packaging materials, etc. imported by investment enterprises for the production of export products;
(3) Acquisition by foreign-invested enterprises with the approval of the provincial foreign economic and trade authorities Goods exported are tax-free, but no tax refunds are provided; foreign-invested companies established with the approval of the Ministry of Foreign Trade and Economic Cooperation may act as agents for the companies they invest in to export goods produced by the companies themselves, and tax refunds may be provided for goods exported by the agents. Since January 1, 2001, foreign-invested companies established with the approval of the Ministry of Foreign Trade and Economic Cooperation, within the approved business scope, acquire goods for export that do not involve export quotas or export license management, and can provide relevant vouchers. , export tax rebates can be processed in accordance with the current regulations on acquisition and export by export enterprises.
(4) For projects in industries encouraged by foreign investment and advantageous industries in the western region, the import of advanced technology and equipment for self-use within the total investment amount will be exempted from tariffs and value-added import links, except for goods that are not exempt from tax according to national regulations. Tax.
In addition to the above provisions, most of the other provisions on corporate income tax reduction or exemption that have been issued or approved by the State Council will continue to be implemented. In order to encourage foreign-invested enterprises to invest funds in required industries and projects, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may exempt or reduce local income tax based on their actual circumstances.
The above four aspects of the tax preferential system constitute the basic framework of my country’s tax preferential system for foreign-invested enterprises. From the perspective of tax types, my country’s tax preferential system consists of foreign-invested enterprises and foreign-invested enterprise income tax preferential systems, reinvestment The tax refund preferential system, the turnover tax preferential system and the tariff preferential system are composed of four parts, and the preferential systems of the four parts can be applied at the same time.
Income tax preference is the core part of China's tax preference system, with the other three aspects playing a supporting role. The reinvestment tax preferential system actually still belongs to the category of income tax. From the perspective of the tax preferential system, tax preferences include the preferential income tax system established by the national central government, as well as the preferential system for local income tax, forming a pattern of coexistence of central and local tax preferential systems. In this pattern, the tax preferential system at the central level plays a leading role, and the local tax preferential system plays a certain complementary role.
The structure of my country’s tax preference system basically reflects the guiding objectives of tax preference. From a global analysis, the tax preferential system is closely related to the host country's industrial policy and regional economic development. Under normal circumstances, in order to achieve the unification of optimizing industrial policies and attracting foreign investment, host countries use tax incentives to guide foreign investment to industries and regions that the country urgently needs to develop. According to the needs of my country's economic development, my country's tax preferential system mainly applies to the following three aspects: first, energy, transportation, transportation and other infrastructure industries; second, located in economic and technological development zones, special economic zones and other countries that need to be developed rapidly Foreign-invested enterprises in regions and economically backward areas. At the same time, my country's tax preferential system also applies to advanced technology-based foreign-invested enterprises.
2. What are the conditions for establishing an international dry port?
1. The international dry port is located in an inland economic center city to be closer to import and export enterprises;
2. The international dry port is located at the intersection of railways and highways, so as to be closer to import and export enterprises. The purpose is to use the characteristics of low railway freight to reduce international transportation costs, and to use the convenient characteristics of road transportation to improve the efficiency of collection and distribution ports; comprehensively compiled by Teacher Tan’s Geography Studio
3. International dry ports are in accordance with relevant international transportation regulations. Only a treaty port that is open to the outside world established by laws, treaties and practices and is directly integrated into the international transportation network (indirect ones are not counted) can be called an international dry port. If it operates in accordance with relevant domestic laws and regulations, then it is just a "dry port". "field" and "transfer station", this is the watershed, this is the symbol;
4. The international dry port is a platform for coastal ports to establish "inland port areas"; for example, Xi'an dry port can be set up in Tianjin Hong Kong Xi'an Port Area, Qingdao Port Xi'an Port Area, Lianyungang Port Xi'an Port Area, Shanghai Port Xi'an Port Area;
5. The purpose of establishing international dry ports is to provide convenient and fast services for importers and exporters in inland areas International port services promote the development of regional international trade;
The reason why it is called an international dry port is that, firstly, goods are transported on land, international goods are transported, loaded and unloaded on land, and the port is built on land; secondly, The name conforms to the requirements of international transportation practices; third, it conforms to the naming sequence of international ports: seaport, airport, land port, and the name specifications are unified. Therefore, the international dry port is more reasonable as a scientific name, and other names such as "waterless port", "dry port", and "dry dock" are more suitable as aliases.
Characteristics
1. Located in an inland waterless area
The biggest difference between international dry ports and ordinary ports is that international dry ports are neither close to nor close to the sea. Inland rivers are located in inland waterless areas. For example, the Shijiazhuang Inland Port is located in the Shijiazhuang Economic and Technological Development Zone, or the Dalian Inland Port Logistics Base is 20 kilometers away from the Dayao Bay Container Terminal of Dalian Port.
2. Customs clearance procedures can be conveniently handled
An important service function of the international dry port is that government agencies such as customs and inspection and quarantine departments are stationed there, which can facilitate customs clearance procedures. Moreover, this kind of import and export customs declaration, customs clearance and customs clearance only need to be completed once at the dry port, that is, one-time customs clearance. There is no need to carry out the "one customs and three inspections" work again at the coastal and border customs. This greatly enhances the efficiency of cargo circulation and reduces the cost. The corresponding operating costs also greatly enhance the status of dry ports in international trade, which is conducive to the continuous development and growth of international dry ports.
3. It is an inland extension of coastal port or border port functions
Except that it does not have the function of loading and unloading ships, the functions of international dry ports are basically the same as those of ports. It is an inland extension of coastal port functions. In the international dry port, it can provide cargo owners with a series of services such as container deconsolidation, container distribution, storage, and customs clearance.
4. Convenient and fast transportation channels with coastal or border ports
International dry ports generally have highways or railways connected to coastal ports or border ports.
Goods processed at international dry ports can be quickly and easily transported overseas via highways or railways to coastal ports or border ports. Goods imported through coastal ports or border ports can also be transported to international dry ports via highways or railways for distribution. and processing. For most international dry ports, having rail lines connected to coastal ports will give them a greater competitive advantage. Because the cost of road-rail combined transportation will be lower than that of cargo owners directly delivering goods to the port by road. Therefore, generally international dry ports have five fixed (fixed point, fixed route, fixed number of trains, fixed time, fixed freight) container trains from dry ports to coastal ports.
Function
International dry ports are developing very rapidly at home and abroad. The main reason is that international dry ports have a greater impact on the regional economy and effectively promote the development of the regional economy.
1. Promote the integration of logistics resources and the agglomeration of the logistics industry
The construction of international dry ports is conducive to the integration of scattered logistics resources and the concentration of logistics resources to exert their synergistic effects. . At the same time, the cohesion of international dry ports can be used to attract various logistics companies to settle in international dry ports, provide various logistics services to the society, and attract industrial and commercial enterprises to set up distribution centers, procurement centers, logistics centers and other branches in international dry ports, providing The company provides related services to itself and its customers. Through the platform of international dry ports, we can attract and gather various logistics resources, promote the effective integration of regional logistics resources, and provide customers with integrated logistics services. Through the integration and agglomeration of logistics resources, a large-scale logistics industry agglomeration will be formed to improve the development level of the regional logistics industry, thereby reducing logistics service transaction costs and improving logistics service transaction efficiency.
2. It is conducive to maximizing efficiency and benefits
As a new transportation organization method, the agglomeration and radiation function of dry ports is obvious, and it contains the advantages of efficiency and benefits. Double superiority. In promoting the construction of comprehensive freight hub stations, the Ministry of Transport strongly supports the joint layout of ports, highways, and railway freight hub stations to promote the "seamless connection" of freight and improve freight efficiency. Dry ports play a major role in optimizing the inland container transportation process. They can not only greatly reduce the inventory of cargo owners and reduce the occupation of working capital, but also reduce circulation costs, thereby ensuring the orderly operation of inland container logistics.
3. Realize "one-stop" service
After the construction of "dry port", goods in inland areas can realize one-stop customs declaration, inspection, booking, collection and distribution. Transportation, storage, packaging, distribution, etc., to achieve "seamless connection" between inland areas and coastal ports, further extending the transportation, loading and unloading, and logistics service functions of coastal ports to the hinterland of cargo sources. Sea-rail combined transport connects coastal ports with inland provinces through railways. Customs, inspection and quarantine and other checkpoints are moved forward to achieve "inland customs declaration, port transfer" and "one customs declaration, one inspection and one release", which not only allows goods to be transported out to sea The time is greatly shortened, and because the container specifications for sea-rail combined transport are unified, this saves the cost of a batch of containers.
It is understood that the cost of transporting containers by container trains is about 50% cheaper than transporting containers by road. According to relevant statistics, through "dry ports" and using regional customs clearance policies, cargo owners' costs can generally be reduced by about 20%.
4. Promote the development of export-oriented economy in inland areas
The development of international economic and trade in inland areas needs the support of convenient international logistics channels. Currently, inland areas have many advantages in attracting investment, such as low land prices and low human resource costs. However, because they are located inland, the import and export of goods requires many procedures, takes a long time, and has high logistics costs. International dry ports provide inland cities with convenient international logistics channels, reduce the transfer links of import and export goods, speed up customs clearance, provide convenient port and logistics comprehensive services for local international trade, and improve the efficiency of inland cities. level of openness to the outside world.
At the same time, international dry ports can also help inland cities develop export-oriented economies. After some inland areas have international dry ports that directly connect to overseas countries, they will attract the attention of many investors.
3. What are the regulations on bidding for foreign loan projects
1. Article 67 of the "Tendering and Bidding Law" stipulates that projects using loans or aid funds from international organizations or foreign governments shall be invited to bid. , if lenders and fund providers have different provisions on the specific conditions and procedures for bidding, their provisions may apply, except for those that are contrary to the interests of the People's Republic of China and the country's social public security.
2. Under normal circumstances, bidding for foreign loan projects should comply with my country's current bidding laws and regulations, and in accordance with the specific conditions and procedures for bidding by lenders and fund providers, as well as the regulations of the competent departments of various industries. implement.
IV. Measures for the Implementation and Management of Port Project Equipment Procurement using Foreign Loans
Chapter 1 General Provisions Article 1 Using foreign loans (loans from international financial organizations and foreign governments) to purchase equipment is a port construction is an important link and an integral part of port construction project management. In order to strengthen and improve industry management and institutionalize and standardize the procurement of equipment for port projects using foreign loans, these Measures are formulated. Article 2 The scope of application of this method is mainly the equipment procurement in the implementation stage after the signing of the loan agreement for port projects using foreign loans. The bidding for hydraulic and civil engineering projects constructed with foreign loans shall be handled with reference to these Measures. Chapter 2 Management of Procurement Work Article 3 The management of procurement work during the implementation phase of port projects utilizing foreign loans shall be the responsibility of the infrastructure department of our Ministry. Article 4 For the external procurement of port projects, the project unit (hereinafter referred to as the owner unit) shall entrust a qualified foreign trade company with strong business capabilities, good service reputation (hereinafter referred to as the purchasing company) in accordance with relevant national regulations and with the consent of the competent department of the Ministry of Transport. Agency project procurement business. The owner must sign an entrustment agreement with the purchasing company before starting the project procurement work. Article 5 The entrustment agreement should clearly define the scope of the entrustment, the division of responsibilities of both parties, and the respective responsibilities and obligations. Article 6 The owner shall designate a procurement organization and have a leader in charge of overall procurement work.
When handling each item (or each bid) of equipment procurement, the person in charge of the project should be clearly designated. Article 7 The technical part of the bidding documents (technical specifications) shall be prepared by the owner. The commercial part of the bidding document is entrusted to the procurement company to prepare.
Before purchasing, the owner is required to submit the technical specifications and business terms of the bidding documents in quadruplicate in Chinese to our department for review. According to the division of labor within the ministry, it will be reviewed by the relevant departments and bureaus of the ministry and then reported to the National Mechanical and Electronic Products Import and Export Office for approval.
If it is required to be submitted to international financial organizations and foreign government lending institutions for review according to their regulations, it should also be submitted to them for review.
Only the approved bidding documents can be used for bidding and procurement.
The English version of the bidding documents issued to bidders must be consistent with the approved Chinese version of the bidding documents.
Before purchasing, the owner must submit one copy of the Chinese and English versions of the approved bidding documents to the competent department of the ministry for filing. Article 8 The bidding qualification review of bidders shall be entrusted to the procurement company (including the preparation of qualification review documents), and the owner shall participate in the relevant work. Article 9 The preparation of bidding advertisements (including pre-qualification notices before bidding), handling of advertising business, and sale of bidding documents shall be entrusted to procurement companies. Article 10 After the bidding is opened, in principle, the owner must submit one copy of the bidder's bidding documents to the competent department for filing. If the owner unit needs, it can also submit a copy of the bidding document and the bid evaluation report to the competent department at the end of the bid evaluation. Article 11 The bid evaluation work shall be carried out jointly by the owner unit and the purchasing company.
The bid evaluation of the technical part, technical clarification, text description and evaluation of the technical part in the bid evaluation report, and form filling are mainly conducted by the owner, with the purchasing company participating.
The bidding evaluation of the business part, business clarification, text description and evaluation of the business part in the bid evaluation report, and form filling are mainly conducted by the purchasing company, and the owner unit participates.
The daily work (including contact and negotiation with foreign lending institutions, foreign companies and domestic manufacturers, etc.) is entrusted to the procurement company.
The bid evaluation report is jointly prepared by the owner and the purchasing company.
Before sending the bid evaluation report to the national evaluation committee, it must first be submitted to the competent department of the ministry for review. Article 12 Contract negotiations shall be conducted jointly by the purchasing company and the owner unit.
The negotiation for the commercial part of the contract is mainly conducted by the purchasing company, with the owner participating.
The negotiation of the technical part of the contract (including technical specifications) is mainly conducted by the owner, with the purchasing company participating. Article 13 During the contract execution stage, the purchasing company shall be entrusted to handle daily business externally.
Chapter 3 Preparation of Technical Specifications Article 14 The main contents of the technical specifications include: equipment name, scope and quantity of supply, delivery date, delivery method, delivery location, receiving unit, main technical performance of the equipment, Parameter indicators, detailed technical conditions and requirements for design, manufacturing, installation, commissioning, acceptance, etc., requirements for spare parts, requirements for design review, manufacturing supervision, factory inspection, training, technical drawings and materials, etc. Its content and depth will vary depending on the type, complexity and procurement method of the equipment. The technical specifications of international competitive bidding require detailed and specific requirements, and have a certain depth, and avoid ambiguity. For non-tender procurement projects, the technical specifications can be relatively brief. Article 15 The model, main technical performance, parameters, quantity, etc. of the equipment in the technical specification must comply with the requirements of the approved preliminary design of the project. Article 16 The preparation of technical specifications should be based on the actual needs of project construction and post-production use, taking into account not only the international advanced level, but also the level and capabilities of domestic manufacturers. Article 17 The preparation of technical specifications must be fair and reasonable. The scope of procurement must be clear. The words and expressions must be accurate and the data must be correct.
The brand and manufacturer of the equipment cannot be specified in the technical specifications. Generally, there should be more than three competitors. Article 18 The technical specifications must provide a comprehensive and detailed description of the purchased equipment from a technical perspective, and the technical conditions and requirements must be clear and reasonable.