论文部分内容阅读
据《中国化工报》报道,国务院决定,自今年1月1日起,对国家鼓励发展的国内投资项目和外商投资项目所需的进口设备,在规定范围内,免征关税和进口环节增值税。 进口设备免征关税和进口环节增值税范围: (一)符合《外商投资产业指标目录》鼓励类和限制乙类并转让技术的外商投资项目,在投资总额内进口的自用设备(《外商投资项目不予免税的进口商品目录》所列商品除外)。外国政府贷款和国际金融组织贷款项目进口的自用设备、加工贸易外商提供的不作价进口设备,亦可参照执行。(二)符合《当前国家重点鼓励发展的产业、产品和技术目录》的国内投资项目,在投资总额内进口的自用设备(《国内投资项目不予免税的进口商品目录》所列商品除外)。
According to the “China Chemical Industry News” reported that the State Council decided that since January 1 this year, the state encourages the development of domestic investment projects and foreign-invested projects required for the import of equipment within the scope of the exemption from customs duties and import value-added tax . Import Equipment Exemption from Tariffs and Import Value-Added Tax Scope: (1) Foreign-invested projects that meet the encouraged and restricted category B of the “Catalog of Foreign-Invested Industries Indicators” and transfer of technology, and imported self-use equipment within the total investment amount Except for those listed in the Catalog of Import Commodities Exempted from Tax Exemption). Foreign government loans and loans from international financial organizations for their own use of imported equipment, processing trade provided by foreign non-priced imported equipment, but also with reference to the implementation. (2) Domestic investment projects that meet the “Catalog of Industries, Products and Technologies Key in Development and Encouragement by the Country Currently Exceeded” except for those listed in the “Catalog of Import Commodities Not Tax-Exempted for Domestic Investment Projects”.