Screen Library自贸试验区背景下关税政策的选择
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| Main Authors: | |
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| Published: |
科学出版社
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| Publisher Address: | 北京 |
| Publication Dates: | 2018 |
| Literature type: | Book |
| Language: | Chinese |
| Subjects: | |
| Carrier Form: | 100页: 图 ; 26cm |
| ISBN: | 978-7-03-051067-9 |
| Index Number: | F752 |
| CLC: | F752.50 |
| Call Number: | F752.50/1246 |
| Contents: |
有书目(第97-100页) 本书内销选择性征收关税政策是指对海关特殊监管区域内企业生产、加工并经“二线”内销的货物，根据企业申请，按其对应进口料件或按实际报验状态征收关税，进口环节增值税、消费税照章征收。企业选择按进口料件征收关税时，应一并补征关税税款缓税利息。 |