国务院决定,自1998年1月1日起,对国家鼓励和支持发展的外商投资和国内投资项目进口设备,兔征关税和进口环节增值税。其目的和意义在于进一步扩大利用外资,鼓励引进国外的先进技术和设备,促进产业结构调整和技术进步,保持国民经济持续、快速、健康发展。 享受免税优惠的进口设备包括哪些范围? 外商投资项目,只要属于《外商投资产业指导目录》中鼓励类和限制乙类的项目,其在投资总额内进口 The State Council has decided that since January 1, 1998, the state will encourage and support the development of imported equipment for foreign investment and domestic investment projects, levied on rabbits and value-added tax on imports. Its purpose and significance are to further expand the use of foreign investment, encourage the introduction of advanced foreign technologies and equipment, promote the adjustment of industrial structure and technological progress, and maintain the sustained, rapid and healthy development of the national economy. What are the scope of imported equipment to enjoy tax-free concessions? Foreign investment projects, as long as they belong to the encouraged and restricted category B projects in the Guiding Catalog of Foreign-invested Industries, are imported within the total investment