Import and export tax preferential policies

Author: General Administration of Customs, Tariff Collection Management Department
Publisher:
Publishing Date: 2005-01-01
Features: In recent years, in accordance with the requirements of establishing a socialist market economy system and international common practices, the State Council has made a series of adjustments to preferential import and export tax policies, adhering to the principles of "unity, standardization, fairness, and openness." To help customs personnel and various types of enterprises fully understand and grasp the preferential tax policies and their supporting implementation documents, we have organized the writing of this book. The book is divided into 15 categories based on policy types, totaling 152 documents, comprehensively collecting and categorically introducing the current national preferential import and export tax policies. The publication and distribution of this book will help enhance the transparency of customs law enforcement while also assisting various types of enterprises in utilizing national preferential policies to improve economic efficiency.