custom duty and tax 中文意思是什麼

custom duty and tax 解釋
海關關稅
  • custom : n 1 習慣，風俗；慣例，常規；【法律】習慣法。2 經常光顧；〈集合詞〉顧客，主顧。3 〈the customs〉 ...
  • duty : n 1 義務，本份；責任；職責，職務，職能。2 忠節，孝順；恭敬，尊敬，敬意；義，誼。3 稅，關稅；【機...
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. The first, the goods that imports with general trade pattern, after closing, did not matter with custom ; the 2nd, the goods that imports in order to take makings treatment or kind of supplied materials treatment, sale in domestic market should fill in custom pay custom duty and value added tax ; the 3rd, the goods that imports with general trade pattern, buy with home on account wu processing makings identical ; the 4th, the goods that imports in order to receive makings treatment or supplied materials treatment, fill the value added tax that pay can raise income tax, inspect buy makings processing with home

    第一、以一般貿易方式進口的貨物，通關以後和海關就沒有關系了；第二、以進料加工或來料加工方式進口的貨物，內銷要在海關補交關稅和增值稅；第三、以一般貿易方式進口的貨物，在帳務處理上和國內購買料件相同；第四、以進料加工或來料加工進口的貨物，補交的增值稅可以提進項稅，視同國內購料處理。
  2. To the foreign invested project that is in accordance with the encouraging items of the “ guide catalog for foreign investment industries ” and transfers technology, its own - use imported equipment within the total investment, except that belongs to the item of “ catalogue of imported commodity with no tax - free of foreign investment industries ”, are free of custom duty and value - added tax of import

    對符合《外商投資產業指導目錄》鼓勵類並轉讓技術的外商投資項目，在投資總額內進口的自用設備，除《外商投資項目不予免稅的進口商品目錄》所列商品外，免征關稅和進口環節增值稅。
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