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去年7月,国家率先在纺织行业对部分纺织机械零部件和整机进口税收政策进行调整。这一政策的出台随即在纺织业内引起了很大争议,对正处产业升级的关键时期,再进口关键设备不得不支出一笔高昂税收的纺织企业来说忧心忡忡,而纺机企业对这一期盼了多年的政策感到欢欣鼓舞。该政策规定,自2007年1月1日起,我国对国内企业为开发、制造高速喷气织机和自动络筒机而进口的部分关键零部件所缴纳的进口关税和进口环节增值税实行先征后退政策。与此同时,取消了实施多年的相应进口整机的免税政策。规定从2007年7月1日起,对新批准的内外资项目进口所有规格的自动络筒机(细络联形式的除外)和喷气织机一律停止执行进口免税政策。作为过渡措施,自2007年7月1日起,对所有规格自动络筒机和喷气织机实行关税税率为零的年度暂定税率。
In July last year, the state took the lead in readjusting the import taxation policy on some textile machinery parts and components in the textile industry. Immediately after the promulgation of this policy, there was a lot of controversy in the textile industry. For the crucial period of industrial upgrading, the textile enterprises that imported key equipment had to pay a high tax revenue were worried. However, The policy of hope for many years is rejoiced. The policy stipulates that as of January 1, 2007, China will implement the pre-requisition of import duty and import value-added tax on some key components imported by domestic enterprises for the development and manufacture of high-speed air-jet looms and automatic winders Back policy. At the same time, abolished the tax-free policy of implementing the corresponding import machine for many years. Regulations from July 1, 2007 onwards, the approval of the newly approved foreign-funded projects of all specifications of the automatic winder (except for the fine system) and air-jet looms to stop the implementation of import duty-free policy. As a transitional measure, as of July 1, 2007, an annual provisional tax rate of zero on duty rates will apply to all automatic winding machines and air-jet looms.