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迄今为止,乌没有设定经济特区,工业园的建立也处于酝酿之中。目前运行之中的只有“自由区”和“自由港”。根据乌的自由区法,在自由区内经营的贸易和工业加工可视为境外经营及加工,不缴纳任何税务,但若进入国内市场,则视为进口,需缴纳海关关税或根据乌有关税率按各类不同的产品缴纳进口税;如出口到其它国家,则视为出口,需按有关国家海关规定的税率缴纳有关出口税。因乌拉圭属南共市成员,因此,自由区的货物或商品进入到南共市各国,则按南共市内部的有关规定缴纳不同的税率。
So far, Ukraine has not set up special economic zones, and the establishment of industrial parks is under deliberation. Currently there are only “free zones” and “free ports” in operation. Under the Uruguay Free Zone Law, trade and industrial processing carried out in a free zone can be considered as an overseas operation and processing without any taxation, but if imported into the domestic market, it is regarded as an import, Customs duties are subject to customs duties or the relevant tariff rate According to different types of products to pay import duties; such as exports to other countries, as exports, according to the relevant state customs duty rates to pay the export tax. Because Uruguay is a member of Mercosur, the goods or commodities of the Free Zone enter the countries of the Southern Communists and are subject to different tax rates in accordance with the relevant provisions of the Mercosur.