进口设备评估中的税项计免问题探析

The Tax Computation and Exemption in Valuing Import Equipment

进口设备评估中的税项计免是一项值得重视的问题。进口税项主要包括关税、增值税和消费税。本文依据国家的相关税收政策并结合评估理论与实际，具体分析了进口设备评估中的税项计免。

The import taxes mainly consist of customs duties, VAT and consumption tax. According to the related taxation policies, the author analyzed the computation and exemption of these taxes when import equipment is valued.