基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

国务院关于严格控制减免进口税收问题的通知 CIRCULAR OF THE STATE COUNCIL ON CONCERNING STRICT CONTROL OF THE REDUCTION OF AND EXEMPTION FROM IMPORT TAXATION

2006-05-16 19:19   我要纠错 | 打印 | 收藏 | | |

国发(1994)24号
(April 19, 1994)
颁布日期:19940419  实施日期:19940419  颁布单位:国务院

  The policy of the Central Party Committee and the State Council on strengthening the macro-control demands that the departments of taxation affairs at all levels should administer the taxation according to law, strengthen the levy of taxation, stop up loopholes of tax reduction and exemption, reinforce and perfect the macro-control, thus to insure the state revenue. Accordingly, the State Council and its relevant departments have already ceased to approve all temporary reduction of or exemption from custom duty, import-related value-added tax and consumption tax (hereinafter referred to as “import-related tax”), and clarified all the regulations on reduction of and exemption from custom duty and import-related tax. But, since this year, there are still many localities and units applying to the State Council and relevant departments for approval of custom duty and import-related tax reduction and exemption. In order to exercise stricter control of the reduction of or exemption from custom duty and import-related tax, strengthen the imposition and administration of taxation, bring into play the role of the taxation as a means of regulating the state economy, insure the smooth reform of the state financial and taxation system, this Circular is to articulate on the relevant issues as following:

  1. The custom duty and import-related tax belong to the central government, which is one of the important means to regulate the state macro-economy, and also one of the important sources of central government's revenue. No organizations, localities, units, or individuals shall have power to determine reduction of or exemption from these kinds of taxes.

  2. No localities or departments shall be permitted to apply to the State Council or relevant departments for approval of the reduction of and exemption from custom duty or import-related tax. From now on the State Council and its relevant departments shall not accept or approve such kind of application. Localities or departments should mainly rely on its own resources to overcome its own difficulties. With regard to the difficulties of those poor areas and special difficulties resulting from serious natural disasters, as a principle they should be solved by self-rescue through production or financial allowances at their own levels.

  3. The Committee on Custom Duty Regulation under the State Council, the Ministry of Finance and the General Bureau of Taxation Affairs shall continue to clarify the current regulations on reduction of and exemption from the custom duty and import-related tax, and shall submit to the State Council a detailed list of items one by one, and with its decision on it attached. Those regulations on tax reduction and exemption that are in compliance with international practice and demands of building up of socialist market economy, shall be remained effective and promulgated to the public after revision and rearrangement. Those few existing tax reductions and exemptions based on regulations for consideration of industrial policy and other special needs shall only be effective within the term stipulated or the quotas specified. Once the term expires or the quotas run out, they shall all be terminated. The term shall not be extended and the quotas shall not be increased. Except the above situations, all other tax reduction and exemption regulations shall be cleared up and annulled in groups before the end of 1995.

  4. Custom duty and import-related taxes are one of the important means to regulate the state's macro-economy, and the policy of uniform, standardization, equality and openness should be implemented in this regard. The state government shall readjust the rate of custom duty and import-related taxes from time to time to satisfy the needs of industrial development, macro-control of economy and the expansion of economic exchanges with foreign countries. All localities and departments may forward their suggestions on the tax structure and tax rate to the Committee of Custom Duty Regulation under the State Council (its office is established in the State Economy and Trade Commission), the Ministry of Finance and the General Bureau of Taxation Affairs. After joint discussion, the above three departments shall submit their opinion to the State Council for a decision.

  5. The Customs and the departments of taxation affairs should take concrete measures to strengthen the administration of taxation and strictly implement all regulations on taxation. All localities and departments should takeover-all interest of state as its aim, protect the sanctity of tax statutes and regulations, and assist the work of taxation. Any violation of the tax law, any expansion of tax reduction and exemption without authorization shall be punished seriously.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371