论文部分内容阅读
为更好地贯彻执行国家对远洋渔业企业运回自捕水产品的原产地规则，加强对远洋渔业企业的管理，根据《国务院办公厅转发农业部关于当前调整农业生产结构若干意见的通知》中关于继续执行对远洋渔业企业在公海或按照有关协议规定在国外海域捕获并运回国内销售的自捕水产品及其加工制品，不征收关税和进口环节增值税的有关规定，海关总署和农业部联合制定了《远洋渔业企业运回自捕水产品不征税的暂行管理办法》。现全文刊登如下──
In order to better implement the country’s rules of origin for the return of self-catch aquatic products by oceanic fishing enterprises and strengthen the management of offshore fishery enterprises, according to the Circular of the State Council General Office on Forwarding Some Opinions of the Ministry of Agriculture on Adjusting Agricultural Production Structure Currently Regarding the continuous implementation of the relevant provisions on non-tariff collection and import value-added tax on self-sustained aquatic products and their processed products that are caught by offshore fishing enterprises on the high seas or in accordance with relevant agreements in the foreign waters and returned to the Mainland for sale, the General Administration of Customs and Agriculture Ministry jointly formulated the Interim Measures for the Administration of Non-Taxes on the Return of Owned Catches and Products by Oceanic Fishery Enterprises. The full text is published below