環(huán)節(jié) 1.(互相關(guān)聯(lián)的許多事物中的一個(gè)) link 生產(chǎn)環(huán)節(jié) links in the production chain; 主要環(huán)節(jié) a key link2.[動(dòng)物學(xué)] (某些低等動(dòng)物的環(huán)狀結(jié)構(gòu)) segment; 環(huán)節(jié)動(dòng)物 annelid; annulate
Import : starting from april 1 , 1996 , the import of equipment and raw materials purchased by newly established foreign - funded enterprises within the stipulatedtotal investment is subject to import tariff and import link tax 進(jìn)口:自1996年4月1日起,對(duì)新批準(zhǔn)設(shè)立的外商投資企業(yè)投資總額內(nèi)進(jìn)口的設(shè)備和原材料,一律按法定稅率征收關(guān)稅和進(jìn)口環(huán)節(jié)稅。
The import of machinery , equipment , dies and spare parts necessary for production , machinery , equipment and raw materials needed in the infrastructure construction , and office supplies for self - use will be exempted from tariffs and improt vat 生產(chǎn)所需的機(jī)器,設(shè)備,模具,維修用零配件,基礎(chǔ)設(shè)施建設(shè)所需的機(jī)器、設(shè)備,建設(shè)用基建物資,自用辦公用品,免征海關(guān)關(guān)稅和進(jìn)口環(huán)節(jié)稅
1 self - used construction materials , manufacturing equipments , fuel for production , spare parts and office equipments are tariff free and import tax free . cargoes for storage and raw materals for export - processing are bonded . they are all free of import and export licenses and quotas 免征關(guān)稅和進(jìn)口環(huán)節(jié)稅進(jìn)口用于區(qū)內(nèi)建設(shè)所需的儀器設(shè)備和其他基建物資。免征關(guān)稅為儲(chǔ)存而進(jìn)口的貨物及轉(zhuǎn)口貨物。
Enterprises within free port are exempted from duty and import vat for self - use machines , equipment , construction materials , facilities for manufacturing and management ; office facilities , spare parts for maintenance and fuels for production 境外運(yùn)入港區(qū)的企業(yè)建設(shè)所需機(jī)器、設(shè)備和基建物資等,企業(yè)自用的生產(chǎn)、管理和合理數(shù)量的辦公用品及所需維修零配件、生產(chǎn)用燃料、設(shè)備等免關(guān)稅和進(jìn)口環(huán)節(jié)稅。
Article 9 . for the foreign enterprises listed in the encouraged sort and restricted b sort , their equipment and the technology and fittings together with equipment imported for self - use within the total investments ( including additional investments same in the following ) , shall be exempted from tariff and import link duty 九、鼓勵(lì)類和限制乙類外商投資企業(yè),在投資總額(包括追加投資,下同)內(nèi)進(jìn)口自用設(shè)備及隨設(shè)備進(jìn)口的技術(shù)和配套件,除《外商投資項(xiàng)目不予免稅的進(jìn)口商品目錄》所列的商品外,免徵關(guān)稅和進(jìn)口環(huán)節(jié)稅。
Also , the built nationally encouraged enterprises , research & development center , high - tech , exportation type enterprises of foreign investments may enjoy the exemption policy on tariffs and importation value added tax if they import , within the original approved business scope for their technical innovation , in - house use equipment , suited technology , spare parts and components than cannot be produced domestically or cannot meet performance requirement if produced domestically 對(duì)已設(shè)立的鼓勵(lì)類外商投資企業(yè),外商投資研究開(kāi)發(fā)中心、先進(jìn)技術(shù)型和產(chǎn)品出口型外商投資企業(yè)技術(shù)改造,在原批準(zhǔn)的生產(chǎn)經(jīng)營(yíng)范圍內(nèi)進(jìn)口國(guó)內(nèi)不能生產(chǎn)或性能不能滿足需要的自用設(shè)備及其配套技術(shù)、配件、備件,可免征關(guān)稅和進(jìn)口環(huán)節(jié)稅。
Article 12 . the foreign invested companies who set up r & d center , the tariff and import link tax will be exempted if the self - used equipment , and the technology , components and spare parts which are completed with the said equipment within the total investing value can not made in china or their performances can not meet the requirements procured in china 十二、外商投資企業(yè)設(shè)立的研究開(kāi)發(fā)中心,在投資總額內(nèi)進(jìn)口國(guó)內(nèi)不能生產(chǎn)或性能不能滿足需要的自用設(shè)備及其配套的技術(shù)、配件、備件,可按規(guī)定免徵關(guān)稅和進(jìn)口環(huán)節(jié)稅。
Article 14 . the raw materials , fuel , spare parts , component parts , fittings , complementary materials , packing materials imported so as to fulfill the contract on products ' export by foreign - invested enterprises and those including reasonable quantities of medium , catalyst , abrasive stuff , and fuel etc . ( unless otherwise stipulated by the state ) directly used up during the production course of export commodities , shall be exempted from tariff , import link tax 十四、外商投資企業(yè)為履行產(chǎn)品出口合同所需進(jìn)口的原材料、燃料、散件、零部件、元器件、配套件、輔料和包裝材料,以及直接用于加工出口產(chǎn)品而生產(chǎn)過(guò)程消耗掉的數(shù)量合理的觸媒劑、催化劑、磨料、燃料等(除國(guó)家另有規(guī)定外) ,免徵關(guān)稅和進(jìn)口環(huán)節(jié)稅。