tax-exempt import 中文意思是什麼
tax-exempt import
解釋
免稅進口貨物-
Where the built encouraged foreign invested enterprises, foreign invested research and development centers, foreign investment enterprises with advanced technology, in the original approved production management scope, import self using equipment and its complete technology, fittings and spare parts that cannot be produced at home or its performance cannot meet the requirements, the import duty and import links tax shall be exempt from or returned annually for 5 years according to related provisions
對已設立的鼓勵類外商投資企業、外商投資研究開發中心、先進技術型企業,在原批準的生產經營范圍內進口國內不能生產或性能不能滿足需要的自用設備及其配套的技術、配件、備件,可按規定免征或分五年返還進口關稅和進口環節增值稅。
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