最近,国务院发出通知,决定改革和调整我国进口税收政策,进一步降低进口关税总水平,取消过多的、不平等的进口税收减免规定。通知规定,自1996年4月1日起,对进口设备和原材料等一律按法定税率征收关税和进口环节税。其中: (一)对新批准设立的外商投资企业投资总额内进口的设备和原材料,一律 Recently, the State Council issued a circular, deciding to reform and adjust China’s import tax policy, further reducing the overall level of import tariffs and abolishing the excessive and unequal import tax relief provisions. The circular stipulates that since April 1, 1996, tariffs and import link taxes will be levied on imported equipment and raw materials at statutory tax rates. Of which: (1) The imported equipment and raw materials within the total investment amount of the newly-approved foreign-funded enterprises