新型大功率农业装备及关键零件进口税调整

Adjustment on Customs Duties of Agricultural Equipments with Large Power and Theirs Critical Parts

为贯彻落实国务院《关于加快振兴装备制造业的若干意见》的政策精神，振兴我国农业装备制造业．财政部近日发出《关于调整新型大马力农业装备及其关键零件进口税收政策的通知》（以下简称《通知》），规定自2008年1月1日（以进口申报时间为准）起，对国内企业为开发、制造新型大功率农业装备而进口部分关键零部件所缴纳的进口关税和进口环节增值税实行先征后退，所退税款作为国家投资处理，转为国家资本金，主要用于企业新产品的研制生产以及自主创新能力建设。

According to ＂Notice Concerning Adjustments on Tax Policies of Export of Agricultural Equipments with Large Power and Theirs Critical Parts＂ published by Ministry of Finance （hereinafter referred to as ＂Notice＂）, policy ＂Collection First and Refund Af- terwards＂ will be implemented since January 1 th, 2008 for import duties and import value-added taxes of agricultural equipments with large power and theirs critical parts. Served as government investments and transformed into state capitals, the tax reimbursements are mainly used to develop and produce enterprise＇s new products as well as to build enterprise＇s independent innovative ability.