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海关总署,国家林业局:经国务院批准,“十五”期间继续保留对进口种子(苗)、种用野生动植物的税收优惠政策。具体管理办法按《财政部、国家税务总局关于“十五”期间进口种子(苗)种畜(禽)鱼种(苗)和非盈利性种用野生动植物种源税收问题的通知》(财税[2001]130号)的规定执行。根据国家林业局提出的申请,经审核,现下达国家林业局2002年度进口种子(苗)种用野生动植物免税进口计划(见附件一、二),请据此办理审批手续。
The General Administration of Customs and the State Forestry Administration: With the approval of the State Council, the preferential tax policies for imported seeds (seedlings) and species of wild animals and plants will continue to be maintained during the 10th Five-Year Plan period. The specific management measures are in accordance with the “Notice on Taxation of Seed (Mid-Eating) Breeding (Fowl) Species (Seedlings) and Non-Profit Wild Fauna and Plant Provenance Taxes for Imported Seed (Seedlings) during the Tenth Five-Year Period of the Ministry of Finance and the State Administration of Taxation” ( Taxation [2001] No. 130) is implemented. According to the application submitted by the State Forestry Administration, after being audited, the State Forestry Administration will issue a duty-free import scheme for imported seed (seedling) wild animals and plants for use in 2002 (see Annexes I and II). Please go through the approval procedures accordingly.