论文部分内容阅读
海关总署接国务院关税税则委员会税委会(1994)03号文通知,从1994年3月20日至1994年12月31日止,对空调冷凝器用的内螺纹铜管、空调压缩机、复印机用的零、部件共4个税号实行暂定税率。附表中所列货品名称还必须属于其相应税号所包括的商品范围,方可按此办理。其中特区进口市场物资和边境易货进口附表中所列商品,按规定以法定税率减半后,税率低于暂定税率的,可按原规定执行;高于暂定税率,按暂定税率计征进口
General Administration of Customs Interview with Circular No. 03 of the Customs Tariff Commission of the State Council on the Notification of the Tax Committee (1994), from March 20, 1994 to December 31, 1994, on internally-threaded copper tubes for air-conditioning condensers, air-conditioning compressors, copiers There are altogether 4 tax numbers for the zero and part components used to implement the provisional tax rate. The names of the goods listed in the Schedule must also belong to the range of goods covered by their respective tax numbers before they can be processed accordingly. Where the commodities listed in the Schedule of Imports of Special Materials for the Special Zone of the Special Zone and Border Barters are halved according to the statutory tax rate, if the tax rate is lower than the provisional tax rate, they may be carried out according to the original regulations; if the tax rate is higher than the provisional tax rate, the temporary tax rate shall be stipulated. Imports