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广东分署,各直属海关、院校: 《国务院关于改革和调整进口税收政策的通知》规定:“自1996年4月1日起,对新批准设立的外商投资企业投资总额内进口的设备、自用原材料,一律按法定税率征收关税和进口环节税.在此之前已依法批准设立的外商投资企业,在规定的宽限期内,可继续享受减免关税和进口环节税的优惠,即对投资总额在3000万美元(含3000万美元,不包括本通知下发之日后追加的投资)以上的项目进口的设备和原材料,1997年12月31日前仍按原规定执行,对投资总额在3000万美元以下的项目进口的设备和原材料,1996年12月31日前仍按原规定执行.”为正确执行国务院上述文件规定,经商财政部、国家税务总局,现就具体操作问题规定如下:
Guangdong Branch, all directly under the Customs and universities: “The State Council on the reform and adjustment of import tax policy,” states: “Since April 1, 1996 on the newly approved the establishment of foreign-invested enterprises within the total investment of imported equipment, for personal use Raw materials, all at the statutory tax rate will be levied tariffs and import link taxes. Prior to this has been legally approved the establishment of foreign-invested enterprises within the prescribed grace period, can continue to enjoy the tax relief and import tax incentives, that is, the total investment in 3000 The import of equipment and raw materials for more than US $ 10,000 (including US $ 30 million, excluding the additional investment after the date of this notice) is still implemented according to the original provisions before December 31, 1997. For the total investment of US $ 30 million Equipment and raw materials imported by the project shall still be implemented as originally promulgated before December 31, 1996. ”In order to correctly implement the aforesaid provisions of the State Council, the Ministry of Finance, the State Administration of Taxation, and the State Administration of Taxation now stipulate the following as specific operational issues: