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1.三资企业进料加工后复出口,产地能否打其他国家的名称?如不能,又有何其他方法?答:《中华人民共和国出口货物原产地规则》和《实施办法》指出:在中华人民共和国境内依法设立,享有对外贸易经营权的企业,外商投资企业可以向当地出入境商品检验检疫局申领原产地证。但这个原产地证只能是《中华人民共和国出口贷物原产地证明书》,不能出其他国家的原产地证书。商标如有国外企业的委托书,是可以标贴上去的,如松下电器、本田汽车、奥林巴斯相机等。如不能打上商标,也可采用中性包装出境。2.什么情况下设备不需要征税?海关对燃料油或容易损耗的物品如何监管?答:符合《国务院关于调整进口设备税收政策的通知》(国发[1997]37号)文和《海关总署关于进一步鼓励外商投资有关进口税收政策的通知》(署税[1999]791号)文范围的,领取到项目确认书和海关的减免税证明的进口设备,均可减免税。文件规定,
1. If the foreign-invested enterprises are re-exported after processing their raw materials, can the place of origin hit the names of other countries? If not, what are the other ways? A: The “Rules of Origin of the People’s Republic of China on the Export of Goods” and the “Measures for Implementation” state: Enterprises established by law within the territory of the People’s Republic of China that enjoy the power of foreign trade operation and foreign-invested enterprises may apply for the certificate of origin with the local Exit-Entry Commodity Inspection and Quarantine Bureau. However, this certificate of origin can only be “the People’s Republic of China export credit certificate of origin”, can not be origin certificate of origin of other countries. Trademarks for foreign companies if the power of attorney can be labeled up, such as Matsushita Electric, Honda cars, Olympus cameras. If you can not mark, you can also use neutral packaging exit. 2. Under what circumstances does the equipment need not be taxed? How can the Customs supervise the fuel oil or the items that are easily consumed? Answer: In line with the "Circular of the State Council on Adjusting the Tax Policy on Imported Equipment (Guo Fa [1997] No. 37) and the Customs General Administration of Taxation on Further Encouraging Import-related Tax Policies (Department of Tax [1999] No. 791), the taxpayers may deduct tax on the imported equipment that receives the project confirmation and customs tax exemption certificate. Documents,