| 研发机构采购科研仪器设备税收政策分析及建议 |
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| 引用本文： | 张静.研发机构采购科研仪器设备税收政策分析及建议[J].现代科学仪器,2014(2):161-166. |
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| 作者姓名： | 张静 |
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| 作者单位： | 北京科学仪器装备协作服务中心,北京100015 |
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| 摘 要： | 本文通过获取海关进口科研仪器设备税收政策并开展大量的调研工作,对我国2007至2013年的海关税收政策进行了分类梳理,介绍了科研单位进口科学仪器设备的免税流程,分析了海关税收政策对进口科研仪器设备的总体影响、各类单位的影响和不同类型科研仪器的影响。在此基础上对相关进口科研仪器设备税收政策提出了6条建议,对有关部门制定政策提供参考价值。
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| 关 键 词： | 税收政策 科研仪器设备 研发机构 进口 国产 |
Analysis and Advice about Tax Policy of Scientific Equipments Purchased by Research Institute |
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| Zhang Jing.Analysis and Advice about Tax Policy of Scientific Equipments Purchased by Research Institute[J].Modern Scientific Instruments,2014(2):161-166. |
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| Authors: | Zhang Jing |
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| Affiliation: | Zhang Jing (Beijing Associated ＆ Service Center of Scientific Intrument ＆ Equipment,Beijing,100013) |
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| Abstract: | This through extensive equipment import paper categorizes custom tax policy for imported scientific equipments in China from 2007 to 2013 policy investigation and survey.The paper further analyzes the impacts of tax policy on scientific at industrial,institutional and equipment-specific levels.The impact analysis implies six tax policy advices to provide reference fol＂ the organization of stipulating for the policy. |
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| Keywords: | Tax policy Scientific equipment Research institutions Import Made-in-China |
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