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为规范进口供数据处理设备用载有软件的介质(以下简称介质)的海关估价工作,根据《中华人民共和国海关审定进出口货物完税价格办法》(以下简称“办法”),现将海关对介质的估价规定公告如下:一、海关按《办法》审查确定介质的完税价格时,如介质本身的价值或成本与所载软件的价值分列,所载软件的价值不予计入。
In order to standardize the customs valuation of the media containing software for importing data processing equipment (hereinafter referred to as media), according to the “Measures of the Customs of the People’s Republic of China for Customs Processing of Imports and Exports Duty” (hereinafter referred to as ”approach”), the Customs The requirements for the valuation of the medium are as follows: 1. When the Customs examines and determines the duty-paid price of the medium according to the “Measures”, if the value or cost of the medium itself is separated from the value of the software loaded, the value of the software contained shall not be counted.