国务院税则委员会2012年年底发布了2013年《中华人民共和国进出口税则》，新税则于2013年1月1日开始执行。新税则有哪些变化？国家对进口货物有哪些新政策？尤其是印刷界的人们对印刷设备的进口有些什么优惠政策十分关注。笔者把2012年版的《税则》与2013年版的《税则》作个比较，从中清楚地知道新《税则》（见下表）发生了哪些变化。网络或自动数据处理设备相连接”两个税目设备，并相应制定了进口最惠国税率和暂定税率。使享受暂定税率优惠的印刷设备由2012年18个增加到20个。与去年相同的18个税目的暂定税率没有变化。 

By the end of 2012 the state council tariff commission released in 2013[The territory of the People's Republic of China on import and export tariff],The new tariff on January 1, 2013 started.What are the new tariff changes?Countries to import the goods are what new policy?Especially the printing industry people to printing equipment imported some preferential policies pay much attention to what.The 2012 version of the author[tariff]And the 2013 edition of the it[tariff]A comparison,To know the new[tariff](See table)What are the changes.Network or automatic data processing equipment connected"Two tax items equipment,And make the corresponding import MFN rates and temporary tariff rate.Temporary tariff rate to enjoy preferential printing equipment by 2012 and a increased to twenty.And last year the same and tax purpose, the temporary tariff rate did not change. 

　　二是对开平张纸胶印机印刷速度由2012年16000对开张/小时提高到≥17000对开张/小时。其余型号的平张纸胶印机印刷速度不变。 

The second is to kaiping offset paper printing speed from 2012 to 16000 opening/hour or up to 17000 to open/hour.The rest of the type of flat sheets of paper printing speed constant offset. 

　　三是苯胺印刷机（柔性版印刷机）线速度由2012年的300米/分钟提高到≥350米/分钟。 

The third is aniline printing machine(Soft printing)Linear speed by 2012 m/min was increased to 350 m/min. 

　　从变化的地方作以下几点说明。 

Change from where the following instructions. 

　　1.表中黑体字表示在2013年《税则》中新增的暂定税率的机器设备及新修订的内容。 

1. The table boldface said in 2013[tariff]Temporary tariff rate in new machinery and equipment and the new revision of the content. 

　　2.进口关税税率有普通税率、最惠国税率、协定税率、暂定税率、特惠税率等。执行哪种税率其原则是哪一种税率低就执行那一种税率。 

2. Import tariff rate have the ordinary tax rate/MFN rates/Agreement rate/Temporary tariff rate/Preferential tariff, etc.Implement the principle which rate which is a low rate execute that a rate. 

　　3.制定新税则前，财政部关税司曾经召开座谈会，征求了印刷及设备器材行业管理服务部门有关人员以及知名企业负责人的意见。这次新税则的制定也吸取了大家的意见。 

3. Make a new tariff before,The ministry of finance customs department held symposium,Ask for the printing and equipment industry management service department relevant personnel and well-known enterprises in opinion.The establishment of the new tariff also absorbing everyone's opinion. 

　　4.平心而论，印刷设备进口关税并不算高。以胶印机为例，进口暂定税率7%，但加上17%的增值税那就高了（总税额达机器价格×1.07×1.17=1.2519）。如果引进一台100万美元的对开四色胶印机，那就要先交100×1.2519=125.19万美元，进口税高达25.19万美元，超过机器价格的1/4。虽然事后能抵扣增值税，但对于中小企业来说抵扣时间可能比较漫长，使得许多想引进设备的企业望而却步。

4. Give the devil his due,Printing equipment import tariff isn't high.To offset printing machine as an example,Import, the temporary tariff rate 7%,But with 17% of the value added tax that is high(The total amount of machine price x 1.07 x 1.17 = 1.2519).If the introduction of a $1 million four-color offset press,That is about to pay 100 x 1.2519 = $1.2519 million,Import duty as much as $251900,More than a quarter of the price of the machine.Although later can touch buckle VAT,But for small and medium-sized enterprise is deducted time may be relatively long,Make many want to introduce equipment enterprise flinch.