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按照财政部《关于1999年进口农药进口增值税征免问题的通知》(财税字[1999]14号)精神,近日,海关总署对1999年进口农药进口环节增值税征免问题发出通知,主要内容如下:一、1999年国家计划内进口的农药成药(我国禁止和严格限制使用的农药品种除外)和农药原药免征进口环节增值税,对免征进口环节增值税的农药和原药,海关凭国家经贸委授权单位签发的《重要工业品进口登记证明》办理免税手续,货物进口时按现行规定验收,对超出进口登记证明限定的数量5%以内的溢装部分;准予免进口证明并免征增值税。
In accordance with the Notice of the Ministry of Finance on Issues Concerning the Exemption and Exemption of Import VAT for Pesticides Imported in 1999 (Cai Shui Zi [1999] No. 14), the General Administration of Customs recently issued a notice on the exemption of import VAT on pesticides imported in 1999, mainly The contents are as follows: I. Imported pesticides (excluding pesticides prohibited and severely restricted in China) and pesticides imported from the national plan in 1999 are exempt from import value-added tax. For pesticides and original drugs exempt from import value-added tax, Customs shall go through the duty-free formalities with the “Certificate of Registration of Import of Import of Import-oriented Industrial Products” issued by the authorized unit of the State Economic and Trade Commission. When the goods are imported, they shall be checked and accepted according to the current provisions and within 5% of the quantity exceeding the limit of the import registration certificate. Exemption from VAT.