摘要
我国自2016年起开始对政府采购进口科研仪器设备实行新的税收优惠政策,很多科研院所因此节约了采购成本。能否正确解读国家关于进口科研仪器设备的减免税政策、获得"进口科研仪器设备减免税资格"、尽可能的规避采购过程中的潜在风险,成为科研仪器设备采购过程中的巨大挑战。文章介绍了政府采购进口科研仪器设备的减免税流程以及注意事项,提出了应对风险的一些思考和建议。
Since 2016,China has implemented a new tax preferential policy on government procurement of tax-exemption scientific research instruments,which has saved cost for many scientific research institutes.How to interpret the tax-exemption policy for imported scientific research instruments and obtain the qualifications as well as avoid potential risks in the process of purchasing has become a great challenge in the process of government procurement.This paper introduces the process of duty-free import of instruments and equipment and puts forward some thoughts and suggestions to deal with these risks.
作者
孔庆雯
李姣娥
KONG Qing-wen;LI Jiao-e(Yunnan Provincial Academy of Science and Technology,Kunming 650228,China)
出处
《产业科技创新》
2019年第1期120-122,125,共4页
Industrial Technology Innovation
关键词
科研院所
政府采购
进口免税设备
流程探究
scientific research institutes
government procurement
tax-exemption
process exploration
