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中国将大幅度降低进口关税,同时清理减免税措施,其中包括取消三资企业进口设备免税及对来料加工厂商实行银行台帐记税措施。国家税务总局已表示,进口机器设备征税将于1996年执行。至于银行台帐制度,九龙海关表示,将于1996年第二季度全面推行。中国外贸部同时强调,1996年底前批准成立的合资企业,仍可享受免税进口设备的优惠。其中,注册资本在3000万美元以下的企业,可获一年宽限期;3000万美元以上的可获两年宽限期;1亿美元以上的,经国务院批准,将可获更长的宽限期。
China will greatly reduce import tariffs and at the same time clean up the tax reduction and exemption measures, including the cancellation of tax exemption for imported equipment of foreign-funded enterprises and the implementation of bank taxation measures for processing companies. The State Administration of Taxation has stated that taxation of imported machinery and equipment will be implemented in 1996. As for the bank account system, Kowloon Customs said it will be fully implemented in the second quarter of 1996. The Ministry of Foreign Trade of China also stressed that joint ventures approved for establishment before the end of 1996 can still enjoy the benefits of tax-free imported equipment. Among them, enterprises with a registered capital of less than 30 million U.S. dollars will receive a one-year grace period; for more than 30 million U.S. dollars, they will receive a two-year grace period; and for more than 100 million U.S. dollars, the approval of the State Council will result in a longer grace period.