The key material for the manufacture of LED epitaxial wafers, the Al2O3 substrate (commonly known as the “sapphire substrateâ€), may have been misunderstood because of the words with sapphire, and has recently been subject to a 10% excise tax.
Yesterday, the "First Financial Daily" learned from the China Optical Optoelectronics Industry Association, according to the "General Administration of Commodity Classification Analysis", the fifth issue of 2011 and the W-2-5100 issued by the Guangzhou Branch on June 29, 2011 -2011-0042 classification decision, the customs code for the Al2O3 substrate used for the production of LED epitaxial wafers, from the original customs approval of 3818009000 to 71044909011 (Chapter 17), 10% excise tax per kilogram and 1% tariff, and require LED chip companies to pay a one-year import tariff and consumption tax.
The reporter found on the website of the General Administration of Customs, the product number is 7104901901, the name is: sapphire substrate, semi-precious stones (thickness <0.5mm) processed from artificial corundum, the minimum tax rate is 1%, the general tax rate is 14%. The VAT rate is 17% and the consumption tax rate is 10%.
"The name is misunderstood, otherwise an industrial raw material will be subject to consumption tax." A senior LED chip manufacturer pointed out that the original sapphire substrate imports do not need to pay any customs duties, and now the local customs department also asked us to pay the consumption tax for the past year. This means that the company has increased the expenditure of several million yuan unreasonably, which is undoubtedly a big expense for LED chip companies that are in need of capital development.
The materials obtained by the reporters include some officials, experts and representatives of LED companies including the Finance Department of the Ministry of Industry and Information Technology, the Electronic Information Department of the Ministry of Industry and Information Technology, the China Optical Optoelectronics Industry Association, Hangzhou Silan Mingxin, Shandong Inspur Huaguang and Wuhan Diyuan Optoelectronics. At the end of August, an expert committee was formed to jointly recommend to the General Administration of Customs and the Ministry of Finance to reconsider the classification and taxation of sapphire substrates.
Name or misunderstanding
"The National Consumption Tax Interim Regulations stipulate that jewels made of artificial gemstones are subject to a 10% consumption tax. However, the sapphire substrate is made of LED materials and has nothing to do with jewellery and jade." The above-mentioned LED chip manufacturers pointed out that the sapphire substrate is subject to a 10% consumption tax. Foreign sapphire manufacturers are also very confused, because domestic companies producing sapphire substrates, such as Yunnan Blue Crystal, Chongqing Silian, Harbin Institute of Technology Orient, Jiaozuo Krista, etc. are not subject to consumption tax.
It is reported that at present, domestic LED chip manufacturers use high-quality LED chip products, many of which are relatively good quality sapphire substrates. "Now because of the 10% consumption tax problem, we are also negotiating with foreign sapphire substrate manufacturers to see if they can afford this cost together," said the LED executives.
In the fifth issue of the "General Administration of Commodity Classification" of the General Administration of the People's Republic of China, it is pointed out that sapphire substrates and crystal pears and crystal rods should be classified into Chapter 17 according to their chemical composition and structure. However, Shen Dezhong, director of the expert committee, pointed out in the expert opinion that the sapphire substrate is colorless and transparent, is a single crystal structure, and belongs to the hexagonal system; while the sapphire is blue, rich in iron and titanium impurities, and belongs to the trigonal system. Therefore, the Al2O3 substrate is commonly known as a sapphire substrate, which is actually unscientific. In addition to being the director of the expert committee, Shen Dezhong is also an academician of the Chinese Academy of Engineering, an artificial crystal researcher and a professor at Tsinghua University.
China Optical Optoelectronics Industry Association said that the domestic LED chip industry has just started, most of the sapphire substrates need to be imported. If the 10% consumption tax is imposed, it will not be conducive to the development of the core equipment of the national strategic emerging industry LED lighting.
Lin Hai, director of the Department of Finance and Taxation at Lingnan University College of Sun Yat-Sen University, pointed out that the state imposes a 10% consumption tax on sapphire substrates, probably because the main chemical composition of sapphire substrates is the same as that of sapphire, possibly to prevent illegal companies from using sapphire substrates. , Compliance with sapphire consumption tax.
This statement is not possible in the view of Zhang Xiaofei, Dean of the Institute of Advanced Industrial Science, because the imported sapphire substrate is a cut original film that can only be used for LED epitaxial wafer raw materials and cannot be used for other purposes.
Domestic companies benefit
"The practice of the General Administration of Customs may inadvertently protect the domestic sapphire substrate manufacturers." Zhang Xiaofei said that the current sapphire substrate accounts for about 10% of the total cost of LED chips. At present, 80% of the sapphire substrates purchased by LED companies come from overseas. But now the quality of domestic sapphire substrates is close to overseas products, and basic replacement can be achieved.
More crucially, the current production capacity of domestic sapphire substrates has been oversupplied.
According to the data of the High-tech Industrial Research Institute, the annual production capacity of domestic LED sapphire substrates has reached 6.85 million pieces, and there are 41 projects under construction, with an investment of 12.08 billion yuan. After the expansion is completed, the domestic LED sapphire substrate year will be completed. Production capacity will rise to 101 million tablets. On the contrary, the global demand for LED sapphire substrates is less than 50 million pieces this year, of which domestic demand is less than 10 million pieces.
Crystal Optoelectronics (002273.SZ) and Tiantong (600330.SH) invested about 100 million yuan last year for the sapphire substrate project. A few days ago, Dongjun Laser also tried to raise funds through the listing and invested in the sapphire substrate project, but the initial application was not approved by the China Securities Regulatory Commission.
"The progress of the complaint is not particularly smooth, and there is no result yet," said the relevant member of the expert committee.
The reporter consulted the relevant departments of the Customs Department of the Ministry of Finance yesterday, and did not receive any reply as of the time of publication.
Yesterday, the "First Financial Daily" learned from the China Optical Optoelectronics Industry Association, according to the "General Administration of Commodity Classification Analysis", the fifth issue of 2011 and the W-2-5100 issued by the Guangzhou Branch on June 29, 2011 -2011-0042 classification decision, the customs code for the Al2O3 substrate used for the production of LED epitaxial wafers, from the original customs approval of 3818009000 to 71044909011 (Chapter 17), 10% excise tax per kilogram and 1% tariff, and require LED chip companies to pay a one-year import tariff and consumption tax.
The reporter found on the website of the General Administration of Customs, the product number is 7104901901, the name is: sapphire substrate, semi-precious stones (thickness <0.5mm) processed from artificial corundum, the minimum tax rate is 1%, the general tax rate is 14%. The VAT rate is 17% and the consumption tax rate is 10%.
"The name is misunderstood, otherwise an industrial raw material will be subject to consumption tax." A senior LED chip manufacturer pointed out that the original sapphire substrate imports do not need to pay any customs duties, and now the local customs department also asked us to pay the consumption tax for the past year. This means that the company has increased the expenditure of several million yuan unreasonably, which is undoubtedly a big expense for LED chip companies that are in need of capital development.
The materials obtained by the reporters include some officials, experts and representatives of LED companies including the Finance Department of the Ministry of Industry and Information Technology, the Electronic Information Department of the Ministry of Industry and Information Technology, the China Optical Optoelectronics Industry Association, Hangzhou Silan Mingxin, Shandong Inspur Huaguang and Wuhan Diyuan Optoelectronics. At the end of August, an expert committee was formed to jointly recommend to the General Administration of Customs and the Ministry of Finance to reconsider the classification and taxation of sapphire substrates.
Name or misunderstanding
"The National Consumption Tax Interim Regulations stipulate that jewels made of artificial gemstones are subject to a 10% consumption tax. However, the sapphire substrate is made of LED materials and has nothing to do with jewellery and jade." The above-mentioned LED chip manufacturers pointed out that the sapphire substrate is subject to a 10% consumption tax. Foreign sapphire manufacturers are also very confused, because domestic companies producing sapphire substrates, such as Yunnan Blue Crystal, Chongqing Silian, Harbin Institute of Technology Orient, Jiaozuo Krista, etc. are not subject to consumption tax.
It is reported that at present, domestic LED chip manufacturers use high-quality LED chip products, many of which are relatively good quality sapphire substrates. "Now because of the 10% consumption tax problem, we are also negotiating with foreign sapphire substrate manufacturers to see if they can afford this cost together," said the LED executives.
In the fifth issue of the "General Administration of Commodity Classification" of the General Administration of the People's Republic of China, it is pointed out that sapphire substrates and crystal pears and crystal rods should be classified into Chapter 17 according to their chemical composition and structure. However, Shen Dezhong, director of the expert committee, pointed out in the expert opinion that the sapphire substrate is colorless and transparent, is a single crystal structure, and belongs to the hexagonal system; while the sapphire is blue, rich in iron and titanium impurities, and belongs to the trigonal system. Therefore, the Al2O3 substrate is commonly known as a sapphire substrate, which is actually unscientific. In addition to being the director of the expert committee, Shen Dezhong is also an academician of the Chinese Academy of Engineering, an artificial crystal researcher and a professor at Tsinghua University.
China Optical Optoelectronics Industry Association said that the domestic LED chip industry has just started, most of the sapphire substrates need to be imported. If the 10% consumption tax is imposed, it will not be conducive to the development of the core equipment of the national strategic emerging industry LED lighting.
Lin Hai, director of the Department of Finance and Taxation at Lingnan University College of Sun Yat-Sen University, pointed out that the state imposes a 10% consumption tax on sapphire substrates, probably because the main chemical composition of sapphire substrates is the same as that of sapphire, possibly to prevent illegal companies from using sapphire substrates. , Compliance with sapphire consumption tax.
This statement is not possible in the view of Zhang Xiaofei, Dean of the Institute of Advanced Industrial Science, because the imported sapphire substrate is a cut original film that can only be used for LED epitaxial wafer raw materials and cannot be used for other purposes.
Domestic companies benefit
"The practice of the General Administration of Customs may inadvertently protect the domestic sapphire substrate manufacturers." Zhang Xiaofei said that the current sapphire substrate accounts for about 10% of the total cost of LED chips. At present, 80% of the sapphire substrates purchased by LED companies come from overseas. But now the quality of domestic sapphire substrates is close to overseas products, and basic replacement can be achieved.
More crucially, the current production capacity of domestic sapphire substrates has been oversupplied.
According to the data of the High-tech Industrial Research Institute, the annual production capacity of domestic LED sapphire substrates has reached 6.85 million pieces, and there are 41 projects under construction, with an investment of 12.08 billion yuan. After the expansion is completed, the domestic LED sapphire substrate year will be completed. Production capacity will rise to 101 million tablets. On the contrary, the global demand for LED sapphire substrates is less than 50 million pieces this year, of which domestic demand is less than 10 million pieces.
Crystal Optoelectronics (002273.SZ) and Tiantong (600330.SH) invested about 100 million yuan last year for the sapphire substrate project. A few days ago, Dongjun Laser also tried to raise funds through the listing and invested in the sapphire substrate project, but the initial application was not approved by the China Securities Regulatory Commission.
"The progress of the complaint is not particularly smooth, and there is no result yet," said the relevant member of the expert committee.
The reporter consulted the relevant departments of the Customs Department of the Ministry of Finance yesterday, and did not receive any reply as of the time of publication.
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