进口环节税

境外运入港区的企业建设所需机器、设备和基建物资等，企业自用的生产、管理和合理数量的办公用品及所需维修零配件、生产用燃料、设备等免关税和进口环节税。

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 .

海关按照进料加工的有关规定，以实际加工出口数量，免征进口关税和进口环节产品税、增值税。

The customs shall exempt import duties , tax for the import products and tax on the added value of products in accordance with the provisions on processing imported raw materials and parts and the real export volume of the processed products .

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 .

补贴企业总投资内进口的自用机器设备所缴纳的关税和进口环节增值税。

Subsidies to enterprises with a total investment of machinery and equipment imported for personal use by paying the value-added tax and import tariffs .