为促进科技成果的商品化、产业化，最近经国务院批准，在1995年底以前对国家级新产品实行增值税先征税后返还的政策，具体内容如下：对列入国家科委、国家经贸委《1994年度国家级新产品试制计划》和《1994年度国家级新产品试产计划》内的国家级新产品，应按规定征收增值税；对 In order to promote the commercialization and industrialization of scientific and technological achievements, recently approved by the State Council, before the end of 1995, the policy of returning VAT on the state-level new products after the first levy of taxes was implemented. The specific contents are as follows: For inclusion in the State Science and Technology Commission, the State Economic and Trade Commission The state-level new products in the “National New Product Trial Production Plan for 1994” and the “National New Product Pilot Production Plan for 1994” shall be subject to the collection of value-added tax;