摘要
进口仪器设备是高校教学科研的必备条件,是高校发展的重要物质基础。随着高校办学规模的不断扩大,各高校也都投入大量资金用于添置进口仪器设备,而"科教用品"减免税是国家对教学、科研领域的优惠政策。本文从科教用品减免税的相关政策、进口仪器设备购置工作潜在风险及进口仪器设备验收工作三个方面,提出在科教用品减免税相关政策规范下,规避设备进口各种风险,特别是汇率风险,并结合实际给出了相应的对策,对高校进口仪器设备购置工作可借鉴。
This paper discusses the management rules of reducing and exempting customs tax,the risks in the process of purchasing imported equipment and the verification of imported equipment.With these management rules,some suggestions on the avoidance of the risks in the import of the equipment,such as the risk of exchange rates,are proposed.Some related strategies important for importing equipments in colleges and universities are also offered.
出处
《实验室研究与探索》
CAS
北大核心
2012年第6期214-216,共3页
Research and Exploration In Laboratory
关键词
科教用品
仪器设备
减免税
goods for research
equipment and facilities
reduction and exemptation of tax
