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本刊于2011年22期曾刊文《进口物资免税之惑》。这篇文章是针对几项有抵触的政策而写。2011年8月30日和9月1日,国家发文对我国煤层气勘探开发项目进口物资、陆上特定地区开采石油(天然气)进口物资和海洋开采石油(天然气)进口物资实行免税。半个月后,国家又下发了《关于印发海洋工程装备产业创新发展战略(2011—2020)的通知》,表示将结合海洋工程装备产业特点,进一步落实相关税收支持政策。从推动国家整体产业升级和构建创新型国家的总体战略角度研究《通知》的叠加绩效,本刊认为,这些政策效力之间的扰动,多少会降低单一甚至是整体政策的效率,有进一步优化的余地。重新修定的《进口不予免税的重大技术装备和产品目录》或许就是这种进一步优化的体现。
This issue was published in 2011 22 issue of “import tax concessions.” This article is written for several conflicting policies. August 30, 2011 and September 1, the State issued a document on China’s coal-bed methane exploration and development projects imported materials, onshore oil and gas exploitation of natural gas (natural gas) imports and marine exploitation of oil (natural gas) imports of goods to implement tax-free. Half a month later, the state also issued the Notice on Printing and Distributing the Strategy for the Innovation and Development of Offshore Engineering Equipment Industry (2011-2020), saying that the relevant tax support policies will be further implemented in the light of the characteristics of offshore engineering equipment industry. From the perspective of promoting the overall industrial upgrading of the country and building an innovative nation, we study the superposition performance of the Circular, and we believe that the disturbance between the effectiveness of these policies will somewhat reduce the efficiency of a single or even the overall policy and be further optimized room. The newly revised Catalog of Major Technical Equipment and Products that Are Not Tax-Exempted may perhaps be the embodiment of this further optimization.