高校进口设备免税工作探究  

Exploration on Imported Tax-exemption Management Work in Universities

作　　者：仲红艳[1] 范景诚[1] 吴晓静[1] 

机构地区：[1]山东轻工业学院实验管理中心 山东省警官培训学院监狱学教研室,山东济南250353

出　　处：《山东轻工业学院学报（自然科学版）》2013年第1期79-82,共4页Journal of Shandong Polytechnic University

基　　金：山东省统计科学研究重点课题(KT11061)

摘　　要：在高校资产固定置产配置中,进口设备所占的比例越来越大。高校进口科研教学仪器设备免税是属于国家的政策优惠,正确理解国家免税政策,合理高效的申报,重视进口仪器设备的验收工作,免税进口设备必须接受海关的监管,进口免税设备验收合格后,要及时做好固定资产的建帐和归档工作。要加强对免税进口设备的管理,在教学、科研效益上发挥出应有的作用。The proportion of imported equipment in universities fixed assets is increasing.Duty-free import for college research and teaching equipment are state's preferential policies,the tax policy of the state should be understood correctly.The equipment should be declared rationally and efficiently.The acceptance of the imported equipment shoule be considered.The duty-free import of equipment must be subject to customs supervision.After the import duty-free equipment acceptance,fixed assets should be booked and archived timely.At the same time,the management of the duty-free import of equipment can be strengthened to make it play its due role in teaching and research effectively.

关 键 词：进口设备 免税 政策 监管 

分 类 号：G647[文化科学—高等教育学] F752.5[文化科学—教育学]