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为贯彻国务院关于加强宏观调控、停批临时减免税的决定,以及对已批准的临时减免税项目应于当年实施,跨年度的自批准之日起半年内有效的规定,海关总署、财政部、国家税务总局决定: 一、1993年6月底以前批准的临时减免税文件(6月底以后已停批)海关不再受理; 二、凡经海关依据临时减免税文件已签发减免税证明的,该“减免税证明”自签发之日起6个月内有效,逾期进口照章征税。
In order to implement the State Council’s decision on strengthening macroeconomic regulation and control and suspending the temporary reduction or exemption of taxes, as well as provisions on the temporary relief and exemption items that have been approved in the current year and for the first half of the year since the date of approval, the General Administration of Customs, the Ministry of Finance, The State Administration of Taxation decided: 1. The document on temporary tax relief approved before the end of June 1993 (it has been suspended after the end of June) will no longer be accepted by the Customs; 2. Where the customs has issued the tax reduction or exemption certificate based on the temporary tax reduction and exemption documents, Tax Exemption Certificate "valid for 6 months from the date of issue, taxation of overdue import license.