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

残疾人专用品免征进口税收暂行规定 INTERIM MEASURES FOR EXEMPTION FROM THE IMPORT DUTIES ON THE SPECIAL-PURPOSE ARTICLES FOR THE DISABLED

2006-05-15 21:13   我要纠错 | 打印 | 收藏 | | |

海关总署令第61号
(Approved by the State Council on January 22, 1997 and promulgated by Decree No. 61 of the General Customs Administration on April 10, 1997)
颁布日期:19970122  实施日期:19970410  颁布单位:国务院

  Article 1 These Measures are formulated with a view to supporting the work of recovery of the disabled, facilitating the import of the special-purpose articles for the disabled.

  Article 2 Customs import duties and value-added taxes or consumption taxes in import links shall be exempted from on the following import special-purpose articles for the disabled:

  (1) The propping and auxiliary utensils, artificial limbs and relevant parts, artificial eyes, artificial noses, supporting belts for internal organs, orthopedic appliances, orthopedic shoes, non-motorized walking-aids, means of transport instead of walk(not including cars, motors), self-help living appliances, or special sanitary materials for the mutilated persons;

  (2) Walking-sticks for the persons disabled in eyes, guided glasses for the blind, sight-aids, reading appliances for the blind;(3) Language training appliances for the lingually or aurally disabled;

  (4) Action training appliances and living ability training articles for the intellectually disabled.

  When importing the special-purpose articles for the disabled as prescribed in the proceeding paragraph, the duty payers shall go through the formalities of exemption from Customs duties directly at the Customs authorities.

  Article 3 The following special-purpose articles for the disabled which are imported by relevant units and can not be made in China shall, upon the approval of the Ministry of Civil Affairs or the Chinese Federation for the disabled according to subordinate relations and after examination of the General Customs Administration, be exempted from Customs import duties and value-adding taxes or consumption taxes:

  (1) Recovery equipments and special-purpose equipments for the disabled, including guarding equipments of beds or wards of hospitals, central guarding equipments, biochemical analyzing instruments and ultrasonic diagnosing instruments;

  (2) Specific educational equipments and professional educational equipments for the disabled;

  (3) Instruments of assessing and gauging of professional ability for the disabled;

  (4) Special-purpose working instruments and working protection instruments for the disabled;

  (5) Special-purpose instruments for the cultural and sports acts of the disabled;

  (6) Special-purpose equipments for producing assembling and testing artificial limbs, including special-purpose milling and polishing machines, special-purpose vacuum forming machines, special-purpose flat hearing machines and comprehensively testing instruments employed in artificial limbs production;

  (7) Hearing aids used by persons disabled in ears.

  Article 4 The term “relevant units” stipulated in Article 3 of these Measures denotes:

  (1) Enterprises and institutions directly under the Ministry of Civil Affairs, and welfare institutions, artificial limbs factories and recovery hospitals for disabled disaled soldiers(including various kinds of sanitariums for disabled revolutionary soldiers, hospitals and recovery hospitals for disabled disaled soldiers directly under provinces, autonomous regions and municipalities directly under the Central Government;

  (2) Institutions directly under the Chinese Federation for the Disabled(the Chinese Welfare Foundation for the Disabled), welfare institutes and recovery institutes directly under the Federation for the Disabled(the Welfare Foundation for the Disabled) of provinces, autonomous regions and municipalities directly under the Central Government;

  Article 5 The import special-purpose articles for the disabled with duties exemption according to These Measures shall not be used for other purposes.

  Where anyone, in violation of the provisions of the proceeding paragraph, use the import articles with duties exemption for other purposes, and such an act constitutes a smuggling crime, he shall be investigated for criminal responsibilities in accordance with law; Where such an act does not constitutes a crime, the case shall be treated as a smuggling act or an act violating Regulations on Customs control.

  Article 6 Provisions for implementation shall be formulated by the General Customs Administration in accordance with These Measures.

  Article 7 These Measures shall come into effect as of the date of promulgation.

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
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
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