摘要
"科教用品"减免税是国家对教学、科研领域的特殊优惠政策,2009年起实施的《中华人民共和国海关进出口货物减免税管理办法》具体规范了高校享受免税设备的处置与管理方法。结合新的管理规定,具体介绍了该办法的3个新的政策要点,提出了在新的海关管理政策规范下,进口免税设备的日常管理应根据新的变化进行调整,对高校免税仪器设备的管理工作进行了初步的研究和探讨。
The People＇ s Republic of China＇ s Customs management rules for reducing and exempting customs tax on import and export goods was put into practice in 2009. This rule stipulates how to supervise the imported equipment used for teaching and scientific research. With the updated measurements, some suggestions on how to manage imported equipment in colleges and universities were put forth.
出处
《实验室研究与探索》
CAS
北大核心
2010年第11期160-161,185,共3页
Research and Exploration In Laboratory
关键词
科教用品
管理工作
免税设备
teaching and science research equipment
management
duty-exempt equipment
