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一、经海关批准暂时进境的下列货物,在进境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的,可以暂不缴纳进口环节增值税和消费税,并应当自进境之日起6个月内复运出境;经纳税义务人申请,海关可以根据海关总署的规定延长复运出境的期限:(一)在展览会、交易会、
I. The following goods that have been approved for temporary entry by the Customs shall be subject to payment of value-added tax and consumption tax for imports, and shall be self-entered if the taxpayer pays a customs bond equivalent to the tax payable or provides other guarantees to the customs upon entering the country. Within six months from the date of relocation, the goods are re-exported within six months; upon the application of a taxpayer, the customs may extend the time limit for re-export from the country in accordance with the provisions of the General Administration of Customs: (1) at exhibitions, trade fairs,