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经国务院批准,从2003年6月1日起,对硼酸、铜材、铜锍等20种商品停止执行边境贸易进口税收政策,有关内容海关总署已以2003年第27号和2003年第39号公告对外发布。现接《财政部关于边境贸易进口税收政策的通知》(财税[2003]175号),明确各省(自治区)边贸企业2003年6月1日前已对外签订合同,并开出信用证或能
With the approval of the State Council, starting from June 1, 2003, the implementation of the border trade import taxation policy on 20 kinds of commodities such as boric acid, copper materials, and copper gongs was suspended. The relevant contents of the General Administration of Customs have been No. 27 of 2003 and No. 39 of 2003. No. Bulletin is released externally. The “Treasury Department’s Circular on Taxation on Imports of Frontier Trade” (Caihe [2003] No. 175) is now accepted. It is clarified that the border enterprises of all provinces (autonomous regions) have signed contracts before June 1, 2003, and issued letters of credit or energy.