科教用品减免税规范申报的几点认识及其意义

Cognition and significance of normal declaration in the forms of reducing and exempting customs duty on scientific and educational goods

今年起施行的《中华人民共和国海关进出口货物减免税管理办法》具体规范了减免税申报的方式、方法。通过对科教用品减免税规范申报内涵的阐述与解释，认为规范申报是海关正确执行国家对科教用品优惠政策的具体体现，具有较大的国民经济统计意义。

The people＇s republic of China Customs＇ management method of reducing and exempting customs duty on export and import goods was promulgated this year. The rule stipulates the means and approach of the declaration of reducing and exempting customs duty. With the concrete practice of applying to free duty, this paper gives some advice on how to fill in the free duty form and the significance of the standardizing application.