中文翻译成韩文~谢谢 85
为了吸引外商来华投资,鼓励外国企业到我国投资办厂和生产经营,吸引外国资本进入我国市场.尤其是中西部地区.近期,国务院,国家税务总局制定了一系列关於进一步鼓励外商投资的优惠...
为了吸引外商来华投资,鼓励外国企业到我国投资办厂和生产经营,吸引外国资本进入我国市场. 尤其是中西部地区. 近期,国务院,国家税务总局制定了一系列关於进一步鼓励外商投资的优惠政策. 为了使外商投资企业早日了解,享受这些优惠政策,现将有关新的优惠政策介绍如下:
一,外商投资企业进出口方面的税收优惠政策
(一)进口方面的税收优惠政策
1.对外商投资企业为生产<<国家高新技术产品目录>>的产品而进口所需的自用设备及按照合同随设备进口的技术及配套件,备件,除<<国内投资项目不予免税的进口商品目录>>中所列商品外,免征关税和进口环节增值税.
2.对外商投资企业引进属於<<国家高新技术产品目录>>所列的先进技术及按合同规定向境外支付的软件费,免征关税和进口环节增值税.
3.对已设立的鼓励类和限制乙类外商投资企业,外商投资研究开发中心,先进技术型和产品出口型外商投资企业技术改造,在原批准的生产经营范围内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术,配件,备件,可按<<国务院关於调整进口设备税收政策的通知>>(国发[1997]37号)的规定免征进口关税和进口环节增值税.
4.外商投资企业设立的研究开发中心,在投资总额内进口国内不能生产或性能不能满足需要的自用设备及其配套技术,配件,备件,可按<<国务院关於调整进口设备税收政策的通知>>(国发[1997]37号)的规定免征进口关税和进口环节增值税. 展开
一,外商投资企业进出口方面的税收优惠政策
(一)进口方面的税收优惠政策
1.对外商投资企业为生产<<国家高新技术产品目录>>的产品而进口所需的自用设备及按照合同随设备进口的技术及配套件,备件,除<<国内投资项目不予免税的进口商品目录>>中所列商品外,免征关税和进口环节增值税.
2.对外商投资企业引进属於<<国家高新技术产品目录>>所列的先进技术及按合同规定向境外支付的软件费,免征关税和进口环节增值税.
3.对已设立的鼓励类和限制乙类外商投资企业,外商投资研究开发中心,先进技术型和产品出口型外商投资企业技术改造,在原批准的生产经营范围内进口国内不能生产或性能不能满足需要的自用设备及其配套的技术,配件,备件,可按<<国务院关於调整进口设备税收政策的通知>>(国发[1997]37号)的规定免征进口关税和进口环节增值税.
4.外商投资企业设立的研究开发中心,在投资总额内进口国内不能生产或性能不能满足需要的自用设备及其配套技术,配件,备件,可按<<国务院关於调整进口设备税收政策的通知>>(国发[1997]37号)的规定免征进口关税和进口环节增值税. 展开
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In order to attract foreign investment, encourage foreign enterprises to invest and set up factories and production country to attract foreign capital to enter China's market, especially in central and western regions. Recently, the State Council, the State Administration of Taxation has developed a series on Further Encouraging Foreign Investment Offers policy in order to make an early understanding of foreign-invested enterprises, enjoy these preferential policies, the relevant new preferential policies are described below:
First, import and export of foreign-invested enterprises preferential tax policies
(A) import tax incentives
1 for foreign-invested enterprises for the production of high-tech products catalog << country >> products and equipment imported for their own use and in accordance with the contract with imported technology and equipment parts, spare parts, in addition to << domestic investment projects are not duty listed in the catalog >> import goods, the customs duties and import VAT.
(2) the introduction of foreign-invested enterprises belonging to national high-tech product catalog << >> listed in advanced technology and according to the contract payments to overseas software fees, customs duties and import VAT.
3 have been established to encourage foreign investment and restricted B enterprises, foreign invested research and development centers, advanced technology and export-oriented foreign investment in technological upgrading of enterprises, in the original production and business scope approved by the importing country can not produce or can not meet the performance need to use equipment and supporting technology, accessories and spare parts, according to << State Council on the adjustment of import equipment tax policy notice >> (Guo Fa [1997] No. 37) the provisions of exemption from import duties and import VAT.
4 foreign-invested enterprises to set up research and development centers, within the total investment performance of the importing country can not produce or can not meet the needs of self-use equipment and supporting technology, accessories and spare parts, according to << State Council on the adjustment of import equipment tax policy notice> > (Guo Fa [1997] No. 37) the provisions of exemption from import duties and import VAT.
First, import and export of foreign-invested enterprises preferential tax policies
(A) import tax incentives
1 for foreign-invested enterprises for the production of high-tech products catalog << country >> products and equipment imported for their own use and in accordance with the contract with imported technology and equipment parts, spare parts, in addition to << domestic investment projects are not duty listed in the catalog >> import goods, the customs duties and import VAT.
(2) the introduction of foreign-invested enterprises belonging to national high-tech product catalog << >> listed in advanced technology and according to the contract payments to overseas software fees, customs duties and import VAT.
3 have been established to encourage foreign investment and restricted B enterprises, foreign invested research and development centers, advanced technology and export-oriented foreign investment in technological upgrading of enterprises, in the original production and business scope approved by the importing country can not produce or can not meet the performance need to use equipment and supporting technology, accessories and spare parts, according to << State Council on the adjustment of import equipment tax policy notice >> (Guo Fa [1997] No. 37) the provisions of exemption from import duties and import VAT.
4 foreign-invested enterprises to set up research and development centers, within the total investment performance of the importing country can not produce or can not meet the needs of self-use equipment and supporting technology, accessories and spare parts, according to << State Council on the adjustment of import equipment tax policy notice> > (Guo Fa [1997] No. 37) the provisions of exemption from import duties and import VAT.
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