论文部分内容阅读
国家发展改革委、商务部以第57号令联合发布了经国务院批准的《外商投资产业指导目录(2007年修订)》(以下简称《外资目录(2007年修订)》,详见附件),自2007年12月1日起执行。现就海关执行中的有关问题公告如下:一、自2007年12月1日起,经国务院、省、自治区、直辖市、计划单列市的投资主管部门按管理权限核准的外商投资项目(包括增资项目),属于《外资目录(2007年修订)》鼓励类的,在投资总额内进口的自用设备及按照合同随设备进口的技术和配套件、备件,除《外商投资项目不予免税的进口商品目录》所列商品外,海
The National Development and Reform Commission and the Ministry of Commerce jointly issued “Guiding Catalog of Foreign Investment Industries (2007 Revision)” (hereinafter referred to as the “Catalog of Foreign Investment (2007 Revision)” as approved by the State Council, December 1, the date of implementation. As of December 1, 2007, foreign investment projects approved by the competent investment authorities under the State Council, provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan with the authority of management (including capital increase projects ), Belong to the encouraged category of “Foreign Investment Catalog (2007 Revision)”, self-use equipment imported within the total investment amount, and imported technology and accessories and spare parts according to the contract. Except for the “Catalog of Import Commodities Not Exempted from Tax Exemption for Foreign-invested Projects ”Listed commodities, the sea