先行区享受关税税收优惠政策应具备哪些条件?
what requirements are demanded for the policies?
(一)享受科教用品或科技开发用品关税税收优惠政策应具备的主体资格:
ⅰ. qualification requirements for applicants eligible for tax preference for imported scientific and educational goods or technology development products:
1.国务院部委、直属机构和省、自治区、直辖市、计划单列市所属专门从事科学研究工作的各类科研院所;
ⅰ. all types of research institutes specializing in scientific research, which are subordinated to the ministries or commissions of the state council, organizations directly under the state council, provinces, autonomous regions, municipalities directly under the central government, or municipalities with independent planning status;
2.国家承认学历的实施专科及以上高等学历教育的高等学校;
ⅱ. institutions of higher education providing nationally acknowledged college degrees or above;
3.财政部会同国务院有关部门核定的其他科学研究机构和学校;
ⅲ. other scientific research institutions and schools, as jointly authorized by ministry of finance and related departments of the state council;
4.科技部会同财政部、海关总署和国家税务总局核定的科技体制改革过程中转制为企业和进入企业的主要从事科学研究和技术开发工作的机构;
ⅳ. organizations mainly specializing in scientific research and technology development which have been transformed or incorporated into enterprises during the reform of scientific and technological system, as jointly authorized by ministry of science and technology, ministry of finance, general administration of customs and state administration of taxation;
5.国家发展和改革委员会会同财政部、海关总署和国家税务总局核定的国家工程研究中心;
ⅴ. state engineering research centers, as jointly authorized by national development and reform commission, ministry of finance, general administration of customs and state administration of taxation;
6.国家发展和改革委员会会同财政部、海关总署、国家税务总局和科技部核定的企业技术中心;
ⅵ. enterprise technology centers, as jointly authorized by national development and reform commission, ministry of finance, general administration of customs, state administration of taxation and ministry of science and technology;
7.科技部会同财政部、海关总署和国家税务总局核定的国家重点实验室和国家工程技术研究中心;
ⅶ. state key laboratories and state engineering research centers, as jointly authorized by ministry of science and technology, ministry of finance, general administration of customs and state administration of taxation;
8.财政部会同国务院有关部门核定的其他科学研究、技术开发机构;
ⅷ.other scientific research and technology development organizations, as jointly authorized by ministry of finance and related departments of state council;
9.符合资格条件的外资研发中心;
ⅸ. qualified foreign-funded r&d centers;
10.科技类民办非企业单位。
ⅹ. private non-enterprise technology entities.
(二)享受鼓励项目关税税收优惠政策应具备的条件:
ⅱ.qualification requirements for encouraged projects eligible for tax preference;
1.符合《产业结构调整指导目录》中鼓励类的国内投资项目;
ⅰ.domestic-funded projects within the encouraged categories of the catalogue for the guidance of industrial restructure adjustment
2.符合《外商投资产业指导目录》中鼓励类的外商投资项目;
ⅱ. foreign-funded projects within the encouraged categories of the catalogue for the guidance of industries for foreign investment
3.符合《中西部地区外商投资优势产业目录》海南省适用条目的项目。
ⅲ. projects applicable for hainan in the catalogue of priority industries for foreign investment in central and western china
4.利用外国政府贷款和国际金融组织贷款项目。
ⅳ. projects using loans or aid funds from foreign governments or international financial organizations.
(三)医疗旅游先行区进口医疗器械、药品降低进口关税应具备的条件:
ⅲ. requirements for duty reduction for imported medical equipment and medicine in the pilot zone:
医疗旅游先行区企业结合国际市场贸易形势、先行区和自身发展建设需要,针对国际先进技术产品的关税问题,提出降低关税税率的建议,经上报财政部会同有关部门批准后,海关办理相关进口手续。
based on the conditions in the international trade market and the actual development needs of the zone and the enterprises themselves, enterprises in the pilot zone shall submit proposals of tariff reduction for internationally advanced technology products, after the proposals are approved by the ministry of finance through deliberations with other related departments, the products shall go through the import process with the customs.
GTIN码的规范申报要求
1-5月份阿拉山口口岸进口硫磺量值税继续下滑
1-8月阿拉山口口岸一般贸易进出口货运量逾1000万吨
个人邮件在海关情况
广州二手设备进口报关流程