进口科教用品免税工作研究与实践  

Research and Practice of Importing Materials for Science and Education on Duty-free Basis

作　　者：宋金祥[1] 

机构地区：[1]中山大学设备与实验室管理处,广东广州510275

出　　处：《实验室研究与探索》2004年第S1期204-207,共4页Research and Exploration In Laboratory

摘　　要：学习和正确掌握国家对高等院校、科研机构进口科教用品减免税收的优惠政策和规定,按照政策规定制定相关的进口科教用品免税申请制度与操作程序,为高校的教学和科研进口急需的仪器设备,避免违法违规事件发生。Studying and correctly understanding the country s special duty-free policies and provisions for higher schools and research organizations importing the teaching materials; making related duty-free application system and operation procedures for importing materials for science and education according to the policies and provisions; importing the urgently-needed instrument and equipment for the education and scientific research of higher schools; preventing any breach of laws and provisions.

关 键 词：高等院校 科研机构 科教用品 免税 海关 监管 

分 类 号：F752.5[经济管理—国际贸易]