为保证外商投资项目进口税收优惠政策的正确实施,营造规范、统一、公平的贸易环境,保障外商投资企业的合法权益,针对海关在执行相关进口税收优惠政策中遇到的问题,经研究,现将有关政策适用问题明确如下:一、关于外商投资项目适用进口税收优惠政策问题根据外商投资的法律法规规定,在中国境内依法设立,并领取中华人民共和国外商投资企业批准证书 In order to ensure the correct implementation of preferential tax policies on imports of foreign-funded projects, create a standardized, uniform and fair trading environment and guarantee the legitimate rights and interests of foreign-invested enterprises, and in light of the problems encountered by the customs in implementing preferential tax policies for importation, The issue concerning the application of relevant policies is as follows: I. Issues Concerning the Preferential Import Tax Policies Applicable to Foreign-Funded Projects According to the laws and regulations on foreign investment, the issue of establishing a preferential tax policy for foreign-invested enterprises in the People’s Republic of China according to law