特定区域自用物资进口税收先征后返问答黄发忠一、何谓“特定区域自用物资进口税收先征后返”？答：从１９９６年４月１日起，国务院对经济特区和上海浦东新区、苏州工业园区（简称“特定区域”）进口自用物资交纳的关税和进口环节增值税，在国家核定的额度内，实行先征后... Specific regions of self-use materials import tax first return Q & A Huang Fa-Zhong a, what is “a specific area of ​​self-use supplies import tax first return”? A: Since April 1, 1996, the State Council has imposed tariffs on imported materials for special economic zones, Shanghai Pudong New Area and Suzhou Industrial Park (referred to as “specific areas”) and value-added tax on importation. Within the amount approved by the state, the State Council After the first sign ...