customs exemption 中文意思是什麼
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In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs
納稅義務人在減免稅貨物、保稅貨物監管期間，有合併、分立或者其他資產重組情形的，應當向海關報告。 -
To sell without customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value
（三）未經海關許可並補繳關稅，擅自出售特準進口的保稅貨物、特定減稅或者免稅的貨物，數額較大的。 -
To sell without customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high # 118alue
（三）未經海關許可並補繳關稅，擅自出售特準進口的保稅貨物、特定減稅或者免稅的貨物，數額較大的。 -
In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation
納稅義務人欠稅或者在減免稅貨物、保稅貨物監管期間，有撤銷、解散、破產或者其他依法終止經營情形的，應當在清算前向海關報告。 -
The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents
外商投資企業出口的貨物，除另有規定者外，可在貨物報關出口並在財務上做銷售後，憑有關憑證按月報送稅務機關批準退還或免征增值稅和消費稅。 -
She will be awarded the master of economy at ocean university of china in auguest, 2003. now, she is continuing her research work in the field of investment. the generalized system of preference ( gsp ) is a system that the developed countries give reduction or exemption of customs duty on the basis of mfn tariff rate when they import products from the preference receiving countries
普惠制是發達國家對于發展中國家出口產品的普遍的、非歧視性、非互惠的關稅優惠制度，即當發達國家自受惠國進口的產品符合普惠制原產地規則，並附有來自受惠國的普惠制證書時，發達國家海關將對該批產品在最惠國稅率基礎上給予免稅或減稅。 -
Article 9 instruments and equipment imported by an enterprise with duty - exemption shall be used only for that enterprise, and shall neither be transported out of the development zones, nor be transferred, sold, rented, taken for other uses without the customs authorization and the customs procedures fulfilled
第九條企業免稅進口的儀器、設備只準在本企業內使用，未經批準並辦結海關手續，不得擅自運出產業開發區或轉讓、銷售、租賃和移作他用。 -
Enterprise doesn ' t declare the export of used facility within stipulated period, but can provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency, shall be subject to tax exemption but not tax refund method ; enterprise can ' t provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency and other stipulated documents, shall be collected tax according to prevailing policies
未在規定期限內申報的出口舊設備，凡企業能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明的，實行免稅不退稅辦法；企業不能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明及其他規定憑證的，按照現行稅收政策予以征稅。
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