广东分署,各直属海关、院校: 根据国务院指示精神,为了鼓励外商投资,决定进一步扩大对外商投资企业的进口税收优惠政策,经商外经贸部、国家经贸委、财政部,现就有关问题通知如下: 一、对已设立的鼓励类和限制乙类外商投资企业、外商投资研究开发中心、先进技术型和产品出口型外商投资企业 In accordance with the directives of the State Council, in order to encourage foreign investment, Guangdong Branch decided to further expand its preferential tax policies on imports of foreign-invested enterprises. With the guidance of the State Council, the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission and the Ministry of Finance announced on relevant issues As follows: 1. For the encouraged and restricted Category B foreign-invested enterprises, foreign-invested research and development centers, advanced technology-based and product-export-oriented foreign-invested enterprises