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根据国务院关税税则委员会1995年5月26日通知,调整录像带、10~29座中型客车的关税税率。其主要内容如下: 一、将录像带的进口关税优惠税率,由100%(已录的)、85%(未录的)调整为50%;10~29座中型客车的进口关税优惠税率,由180%调整为100%。调整后的税目税率详见附件。 二、此次调整仅涉及优惠税率,普通税率不予调整。 三、以上调整,自1995年7月1日起执行。(翟税四)
According to the Notice of the Customs Tariff Commission of the State Council on May 26, 1995, the tariff rates of video tapes and 10 to 29 medium-sized passenger vehicles were adjusted. The main contents are as follows: 1. The import duty rate on video tapes was adjusted from 100% (recorded) and 85% (not recorded) to 50%; and the import duty rate of 10 to 29 medium-sized passenger vehicles was calculated by 180. % is adjusted to 100%. The adjusted tax rates are detailed in the appendix. Second, the adjustment only involves preferential tax rates and the general tax rate will not be adjusted. Third, the above adjustments, since July 1, 1995 implementation. (Tax 4)