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2007年9月3日,海关总署发布了《中华人民共和国海关保税港区管理暂行办法》(海关总署第164号令,以下简称《办法》),对保税港区的定义、设立、管理、业务范围等进行了界定,并详细规定了区内与境外、区内与区外、区内货物的监管方式及优越的税收政策。目前,保税港区作为新型的海关特殊监管区域,其税收优越性还并不为广大出口企业所了解和熟知。本文试通过解读《办法》中的税收政
On September 3, 2007, the General Administration of Customs released the Interim Measures for the Administration of Customs Bonded Ports of the People’s Republic of China (No. 164 of the General Administration of Customs, hereinafter referred to as the Measures), and defined the definition, establishment, management, Business scope and so on were defined and detailed provisions of the region and outside the region and outside the region, the regulation of goods in the region and superior tax policy. At present, Bonded Port Area as a new special customs supervision area, its tax superiority is not for the majority of export enterprises to understand and well-known. This article tries to interpret the “measures” in the tax revenue