高校进口免税管理工作的探讨

Exploration on imported tax-exemption management work in colleges and universities

进口免税设备的管理是高校进口免税管理工作的重要部分,做好进口免税设备管理工作的目的是保证高校教学、科研工作的有序进行。了解国家相关政策法规与相应要点是做好高校进口免税设备管理工作的基础与前提。总结了武汉大学进口免税设备的管理与实践工作,并较为细致地阐述了管理的关键环节,包括:外贸代理公司的选择、代理费的管理、进口免税业务的过程管理、到货验收以及后续管理等,探讨了高校进口免税的管理工作。

The imported tax-exemption equipment management is the major composition of the tax-exemption management work in colleges and universities.The purposes in imported tax-exemption equipment management are to guarantee the teaching and research can make orderly progress.Well comprehension of the corresponding key points of the relative policy and legislation is the foundation and premise of tax-exemption equipment management.The practice and management on the tax-exemption equipment in Wuhan University are summarized and the key links to the management are expounded in this work,specifically including the choice of the foreign trade agency,management on the commission fees and the correlated business process,and the inspection of incoming merchandise and the following management of the university.