先行区可享受哪些关税税收优惠政策？
　what preferential taxation policies can be enjoyed?
海关减免税规定多、层次多、涉及面广，每项规定都由减免原因、优惠对象、减免范围、申办程序等要素构成。根据医疗先行区的发展定位、发展方向和现行的税收优惠政策，医疗先行区可享受的优惠政策主要包括：
there are numbers of regulations on customs duty reduction and exemption, and they are multilevel, wide scale, and all composed by reasons of reduction and exemption, preferential targets, scopes of reduction and application procedures. according to the development direction, orientation and current tax incentives, the preferential taxation policies that can be enjoyed in the zone mainly include:
一是科教用品或科技开发用品税收优惠政策；
ⅰ. tax preference for scientific and educational goods or technology development products;
二是内外资鼓励项目税收优惠政策；
ⅱ. tax preference for domestic-funded or foreign-funded encouraged projects;
三是对于今后先行区确需进口的、关税税率较高的部分医疗器械和药品，财政部要会同有关部门统筹研究适当降低进口关税。
ⅲ. appropriate duty reduction for some medical instruments and medicines which are truly necessary for import and with high tariff rates, upon approval by ministry of finance through deliberations with related departments.
海关对符合科教用品或科技开发用品税收优惠政策进口的医疗科研设备，在规定免税范围内，免征进口关税和进口环节增值税、消费税；对符合鼓励项目（包括内资鼓励项目、外资鼓励项目和中西部目录）进口的医疗科研设备，在规定范围内，免征进口关税，照章征收进口环节增值税；对医疗先行区今后确需进口的、关税税率较高的部分医疗器械和药品适当降低进口关税，将由财政部会同有关部门统筹研究可适当降低进口关税。
within the duty-free allowance, the exemption of duty, import vat and consumption tax will be granted by the customs to those imported medical scientific research equipment eligible for tax preference for imported scientific and educational goods or technology development products; while for those medical scientific research equipment imported for encouraged projects (including domestic and foreign-funded ones, and projects within the catalogue of priority industries for foreign investment in central and western china), only import duty is exempted with import vat and consumption tax still imposed by regulations. for some medical instruments and medicine which are truly necessary for import and with high tariff rates, the import duty will be appropriately reduced upon approval by ministry of finance through deliberations with related departments.

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