摘要
煤化工产业在我国能源的可持续利用中扮演着重要的角色,是今后20 a的重要发展方向。为了提高煤化工设备的自主创新能力,财政部于2008年8月26日出台了2项税收政策:1)停止执行煤化工设备进口免税政策;2)对国内企业为开发制造大型煤化工设备而进口的关键零部件、原材料所缴纳的进口关税和进口环节增值税实行先征后退。本文对上述政策进行了分析,阐述了上述实施两项进口税收政策的意义。
Coal chemical industry plays an important role in the continuable utility of Chinese energy, and it will be an important developing direction in coming 20 years. In order to enhance the independent creative ability of coal chemical e- quipment, finance department issued two revenue policies in August 26th,2008 ：first, stop the duty free policy for imported coal chemical equipment ; second, carry out the policy of impose-first and return-then for the imported duty and added-value tax for importing key parts and raw material for manufacturing large-scale coal chemical equipment by domestic enterprise. Theses two policies were analyzed and its application significance was also discussed.
出处
《化工科技市场》
CAS
2009年第1期32-34,共3页
Chemical Technology Market
