According to a notice issued 23rd, to the Enterprise Import declaration time as the subject, since January 1, 2007, to domestic enterprises for the development, manufacture of large-scale open-pit mining machinery shovel-type excavators and large-scale coal mining equipment imports of some key parts, raw materials paid import duties and import value-added tax implementation of "first Levy back", The tax refund as the national investment treatment, into the national capital, mainly for the development of new products for enterprises. Notice to determine the specific type and types of excavator and coal mining equipment, such as electric traction shearer, scraper conveyor, scraper, hydraulic support, lifting equipment, large crushing station and so on.