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国内投资项目不予免税进口商品目录调整--亲稳网络舆情监测室
2013-01-04
财政部、发改委、海关总署、国家税务总局日前联合发布《国内投资项目不予免税的进口商品目录(2012年调整)》,调整后的新目录自2013年1月1日起执行。
The ministry of finance/Development and reform commission/The general administration of customs/The state administration of taxation jointly issued a few days ago[The import of domestic investment projects not exempted catalogue(2012 adjustment)],After the adjustment the new catalogue since January 1, 2013.
此次新增条目主要包括两部分:一是此前在相关专项政策项下已恢复征税的部分重大技术装备,包括大型铁路养护机械、天然气管道输送设备等;二是近年来国内已具备生产制造能力且技术性能已满足国内需要的设备,以及国内将在短期内形成相当制造能力的设备,包括机场专用地面设备、包装机械、船用设备、太阳能电池生产设备等。
The new entries mainly includes two parts:One is the previous related special tax policy under resumed in part of major technical equipment,Including the large railway maintenance machinery/Natural gas pipeline transportation equipment, etc;2 it is domestic in recent years has manufacturing capabilities and technical performance meet the needs of the domestic equipment,And domestic in the short term to form a manufacturing capacity of equipment,Including the airport ground equipment/Packaging machinery/Marine equipment/The solar cell production equipment, etc.
此次提高进口免税技术规格的设备,主要是近年来国内技术水平取得突破性进展的装备,涉及数控机床、冲压设备、电子仪表、印刷机械、环保机械、食品加工设备、冶金机械、发电设备等行业。同时,对部分国内不能满足要求的设备降低了技术规格门槛,包括核电专用设备、乘用车模具、医药生产设备等。此次还对一些设备条目的名称和税号进行了调整,其主要目的是为了适应税则转版的需要,便于行政部门、报关企业和纳税义务人操作使用。
The imported duty-free technical specifications of the equipment,Mainly is the domestic technology level in recent years a breakthrough of the equipment,Involved in nc machine tools/Stamping equipment/Electronic instruments/Printing machine/Environmental protection machinery/Food processing equipment/Metallurgical machinery/Power generation equipment, etc.At the same time,In some domestic can't satisfy the requirements of the equipment to reduce the threshold of technical specifications,Including nuclear power equipment/Passenger car die/Medical equipment, etc.This is the name of the entry of some equipment and grows in the adjustments,Its main purpose is to meet the needs of the tariffs to version,Easy to administrative department/Customs declaration enterprise operation and the taxpayer.
《目录》是执行相关进口设备免关税政策的主要依据。此次调整后的《目录》条目总数为944条,本次调整的条目共涉及454个,约占条目总数的48%。其中新增130条,删除合并11条,税号调整87条,设备名称调整62条,技术规格调整227条。(丁冰)
[directory]Is carried out related import equipment from the main basis of tariff policy.After the adjustment[directory]Total number of entries for 944,The adjustment of the items involved in 454,Accounts for about 48% of the total number of entries.The new 130,Delete the merger article 11,Grows 87 adjustment,Equipment name 62 adjustment,Technical specification adjustment article 227.(DingBing)
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