先征后返
先征后返-
2003年度对55种进口农药原料及中间体实行进口环节增值税先征后返政策，具体产品名称及数量见附件。
The policy of refund of collection of import value-added tax shall be applied to55 kinds of raw materials and media of pesticide in2003 , and see the appendix for the product names and quantities .
-
今年4月，财政部宣布对进口柴油和汽油实行增值税先征后返，以鼓励成品油进口，避免重现去年成品油短缺的局面。
In April , the Ministry of Finance announced some refunds on value-added tax for diesel and gasoline imports in order to encourage more fuel imports and prevent a repeat of last year 's shortfall .