国务院关于对若干商品开征进口调节税的通知

• 出 处: 中华人民共和国国务院公报
• 发表日期: 1985年20期
• 关键词: 税则号列 税目税率 国家经委 电子计算器 自动数据处理 化纤织物 载重车 节税 到岸价格 证明文件

最近一个时期,有些地区和单位耗用大量外汇,盲目进口某些国内外差价大的商品和成套散件,对国民经济的进一步发展产生了不利的影响。对上述问题,除用行政手段干预外,必须进一步运用经济手段加以调节。因此,决定对若干商品在征收关税和进口’环节产品税(或增值税)的同时开征进口调节税。现将有关事项通知如下: ’

In recent days, some regions and units consumed large amounts of foreign exchange and blindly imported certain large-value goods and bulk parts at home and abroad, adversely affecting the further development of the national economy. In addition to using administrative means to intervene, the above problems must be further adjusted by economic means. Therefore, it was decided to impose import regulation tax on certain commodities while imposing tariffs and importing ’chain product tax (or VAT). The relevant matters are hereby notified as follows: ’