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塑料品种繁多,简单的可以分为天然树脂(或塑料)和合成树脂(塑料)两大类。在《税则》中塑料材料及其半制品、通用制品等主要列为第三十九章,但还有相当多的具有特定结构和专门用途的塑料制品是要归在《税则》的不同章的有关税目之中。
Plastic variety, simple can be divided into natural resin (or plastic) and synthetic resin (plastic) two categories. Plastic materials and their semi-finished products, common products and so on are mainly classified as Chapter 39 in the Tax Code, but there are still quite a few plastic articles of a specific structure and special purpose which are subject to the different chapters of the “Tax Code” Among the relevant tax items.