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财政部海关总署国家税务总局2007年1月31日联合发布《科技开发用品免征进口税收暂行规定》(财政部海关总署国家税务总局令第44号),明确规定了2010年12月31日前可以免征进口关税和进口环节增值税、消费税的科技开发用品。根据本规定,经国家有关部门核定的科学研究、技术开发机构(如国家工程研究中心、企业技术中心、国家重点实验室和国家工程技术研究中心),在合理数量范围内进口国内不能生产或者性能不
January 31, 2007 jointly issued by the State Administration of Taxation of the General Administration of Customs under the Ministry of Finance of the People’s Republic of China on Interim Provisions on Exempting Import Tariffs for Scientific and Technological Development Supplies (No. 44 of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance) clearly states that December 31, 2010 A few days ago I was able to exempt import tariffs and imports of value-added tax, consumption tax technology development supplies. According to these Provisions, the scientific research and technology development agencies (such as the National Engineering Research Center, the Enterprise Technology Center, the State Key Laboratory and the National Engineering Technology Research Center) approved by the relevant departments of the State shall, within a reasonable amount, import non-production or performance Do not