Recently, the State Taxation Administration issued an announcement regarding the *Administrative Measures for VAT Refunds on Domestic Equipment Purchased by R&D Institutions*, stipulating that eligible R&D institutions will receive a full VAT refund for purchases of domestic equipment. The specific scope of R&D institutions and domestic equipment eligible for the VAT refund is determined in accordance with Articles 1, 2, and 4 of Announcement No. 91. These Measures are effective from January 1, 2019, to December 31, 2020, based on the issuance date of the VAT invoice. The full text of the announcement is attached below:
Announcement on Issuing the "Administrative Measures for VAT Refunds on Domestic Equipment Purchased by R&D Institutions"
Announcement of the State Taxation Administration [2020] No. 6
In accordance with the *Announcement of the Ministry of Finance, the Ministry of Commerce, and the State Taxation Administration on Continuing the Implementation of the Value-Added Tax Policy for Equipment Purchased by R&D Institutions* (Announcement No. 91 of 2019), and following consultation with the Ministry of Finance, the State Taxation Administration has formulated the *Administrative Measures for Value-Added Tax Refunds on Domestically Produced Equipment Purchased by R&D Institutions*, which are hereby promulgated. The *Announcement of the State Taxation Administration on Issuing the "Administrative Measures for Value-Added Tax Refunds on Domestically Produced Equipment Purchased by R&D Institutions"* (Announcement No. 5 of 2017; amended by Announcement No. 31 of 2018) shall cease to be effective upon expiration.
This Announcement is hereby issued.
State Taxation Administration
March 11, 2020
XTOP3D measurement instruments and equipment cover virtually all of the 33 categories of "domestically produced equipment."
The specific criteria and scope for "domestically produced equipment" are defined in Article 3 of the *Administrative Measures* and implemented in accordance with *Announcement No. 91*. *Announcement No. 91* classifies "domestically produced equipment" into 33 major categories; the specific categories applicable to XTOP3D measurement instruments and equipment are as follows:
Experimental Environment
Ø Teaching experiment instruments and apparatus;
Ø Teaching demonstration instruments and apparatus;
Ø Specialized experimental environment equipment (e.g., equipment for ultra-low/high temperatures, high/low pressures, highly corrosive environments, etc.);
Ø Specialized power supply and light source equipment;
Specialized Laboratory Equipment
Ø Specialized photography and videography equipment (e.g., for underwater, high-altitude, high-temperature, or low-temperature environments);
Ø Key equipment for research aircraft and vessels;
Ø Specialized data recording equipment (e.g., large-format scanners, large-format plotters, tape drives, optical disc drives, etc.);
Ø Specialized equipment for materials science and reliability testing;
XTOP3D Technology is a national high-tech enterprise dedicated to research in 3D optical measurement and inspection technologies, the development of measurement equipment applications, and the provision of technical solutions. The company's core R&D team participated in formulating the first national standard in the field of 3D optical measurement; the team's technology has won the Second Prize of the National Award for Technological Invention and the First Prize of the Shaanxi Province Science and Technology Award. Several of the company's products have filled gaps in the domestic market, achieving performance levels comparable to the best internationally.
The company offers over ten proprietary 3D optical measurement products, serving a wide range of renowned domestic and international enterprises—including Fortune Global 500 companies—as well as universities and research institutions. These products have been successfully deployed across industries such as automotive manufacturing, consumer electronics, heavy machinery, and healthcare, spanning more than ten disciplines including mechanical engineering, materials science, mechanics, and civil engineering.
XTDIC Non-contact Full-field Strain Measurement System
The XTDIC non-contact full-field strain measurement system utilizes high-precision Digital Image Correlation (DIC) algorithms to provide dynamic, full-field, 3D strain and displacement measurements. Suitable for both indoor and outdoor use, the system offers a strain measurement range of 0.005% to 2000%. Depending on the image acquisition hardware used, it can accommodate measurement areas ranging from a few square meters to several tens of square meters, with custom configurations available for even larger fields of view; theoretically, accurate strain and deformation measurements can be performed within this range provided high-quality images are obtained.
The system can be integrated with binocular stereo microscopy to measure 3D coordinates, displacements, and strains on the surfaces of micro-scale objects during deformation. Widely used in scientific research and engineering measurements across disciplines such as mechanical engineering, materials science, mechanics, architecture, and civil engineering, the XTDIC system is suitable for the majority of material mechanical property tests.
XTOM 3D Scanner
The XTOM 3D scanner is a high-precision optical measurement system developed specifically for industrial-grade 3D digital inspection, suitable for the full-field digitization of molded component geometries. Combining high-precision detail measurement capabilities with industrial-grade stability, it is designed for accurate data acquisition in demanding industrial environments.
This 3D scanner is widely used across various stages of production and manufacturing—including product development and prototyping, production process control, and incoming component inspection—serving sectors such as the automotive industry, consumer electronics and home appliances, cultural heritage preservation and creative industries, and medicine.
XTDP 3D Optical Photogrammetry
The XTDP 3D optical photogrammetry system is an industrial close-range photogrammetry solution independently developed by Xintuo 3D; its core technologies meet advanced international standards. Characterized by high precision, rapid speed, exceptional portability, and strong environmental adaptability, the XTDP enables the quick and accurate measurement of 3D object coordinates.
As a non-contact measurement method capable of large-scale coverage, the XTDP offers high precision, speed, portability, and environmental adaptability. It is ideally suited for measuring spatial geometric dimensions and analyzing static deformation in large workpieces, products, production equipment, and testing facilities. Eliminating the need for station repositioning, it frequently serves as an alternative to equipment such as laser trackers, articulated arms, and theodolites.
Tube Qualify – 3D Optical Tube Measurement System
The Tube Qualify 3D optical tube measurement system is purpose-built for tube measurement, offering a comprehensive solution for inspection needs. Utilizing non-contact 3D optical technology and multiple high-frame-rate, high-resolution industrial cameras, the system captures precise 3D data from complex tube components and rapidly reconstructs 3D models, delivering both high accuracy and high speed.
Tube Qualify has been successfully deployed across research institutions and manufacturing enterprises—including in the automotive sector—and validated by tube-bending machine manufacturers; its inspection efficiency and accuracy have earned widespread acclaim and consistent recognition from users.
Leveraging its proprietary, domestically developed equipment and independent intellectual property rights, XTOP3D provides high-level technologies and products to various research institutions. The company actively engages in collaborative projects and joint research proposals with users. By capitalizing on the policy support introduced by the State Taxation Administration—specifically the "Administrative Measures for VAT Refunds on Domestic Equipment Purchased by R&D Institutions"—XTOP3D aims to help elevate my country's scientific research capabilities and technological prowess to new heights.
