首屆進(jìn)博會(huì)銷售展品享受稅收優(yōu)惠

11月5日，首屆中國(guó)國(guó)際進(jìn)口博覽會(huì)將在上海開(kāi)幕。中國(guó)財(cái)政部11月1日公布了首屆中國(guó)國(guó)際進(jìn)口博覽會(huì)展期內(nèi)銷售的進(jìn)口展品稅收優(yōu)惠政策。

The inaugural CIIE will take place at the National Exhibition and Convention Center (Shanghai) on Nov 5, 2018. [Photo/VCG]

China announced Thursday it would exempt import tariffs for certain amounts of foreign goods at the first China International Import Expo (CIIE). During the expo taking place from Nov. 5 to 10, consumers can enjoy a 30-percent discount on these foreign products from their import value-added tax and consumption tax, the Ministry of Finance said in a statement on its website.

財(cái)政部通知明確，對(duì)2018年11月5日至2018年11月10日期間舉辦的首屆進(jìn)口博覽會(huì)展期內(nèi)銷售的合理數(shù)量的進(jìn)口展品免征進(jìn)口關(guān)稅，進(jìn)口環(huán)節(jié)增值稅、消費(fèi)稅按應(yīng)納稅額的70%征收。

此次稅收優(yōu)惠政策(favorable tax policy)是作為支持首屆進(jìn)口博覽會(huì)的一次性支持政策(one-time policy)。享受稅收優(yōu)惠政策的展品不包括國(guó)家禁止進(jìn)口商品(prohibited imports)、瀕危動(dòng)植物及其產(chǎn)品(endangered animals, plants and their byproducts)、國(guó)家規(guī)定不予減免稅的20種商品和汽車(chē)(autos and 20 other named products)。

Companies that are not on the list will also be eligible for favorable policies, but their sales that surpass $20,000 will not enjoy the tax reference.

其他參展企業(yè)享受稅收優(yōu)惠政策的銷售限額不超過(guò)2萬(wàn)美元。

財(cái)政部還在官網(wǎng)公布了首屆進(jìn)口博覽會(huì)享受稅收優(yōu)惠政策的展品清單(list of goods eligible for the favorable policies)，并規(guī)定列出的參展企業(yè)享受上述稅收優(yōu)惠政策的銷售限額不超過(guò)列表額度。