波兰于1993年7月起实行新的税收制度，征收增值税、产品税将代替营业税，同时进口商品也将按照新的关税税率征税，新税率比过去的税率平均增加6％。波兰政府颁布了22项法令，以保证新的税收制度得以实施。按照有关规定，凡是在波兰境内和对外贸易中销售或交换的商品，馈赠的商 Since July 1993, Poland introduced a new tax system that levied value-added tax, product tax would replace business tax, and imported goods will also be taxed at the new tariff rate, which is an average increase of 6% over the previous tax rate. The Polish government has enacted 22 decrees to ensure the implementation of the new tax system. According to the relevant provisions, all goods sold or exchanged in Poland and in foreign trade, gifts merchants