On the tax exemption of import business rotation

2022-10-22
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Talk about the tax exemption of imported commercial rotary printing press recently, the question of whether to pay tax on imported commercial rotary offset printing press has become a heated topic in many provincial and municipal printing houses. The focus is: the customs believes that the printing speed of some printing plants' imported commercial offset rotary machines is only Zhang/h. It cannot meet the tax-free condition of more than 60000 Zhang/h. It requires to pay taxes; The printing factory believes that the imported commercial rotary offset press is higher in technology content and better in printing quality than the web offset press and Book offset press for newspaper printing. There is no commercial rotary press of this level produced and supplied in China, so it believes that it should be tax-free. On this issue, the author conducted a detailed investigation for your reference

web offset printing wheel can be roughly divided into three categories according to their uses, namely, offset printing wheel for newspapers, offset printing wheel for books and periodicals, and commercial offset printing wheel. Should the imported commercial rotary offset press be exempted from tax? The author believes that it should be exempted from tax from the reality of printing production. The reason is:

1. The design and manufacturing technology content of commercial offset rotary press is higher than that of the first two web offset presses, which ensures the high speed of printing and the high quality of printing, thus changing the way that China used to rely on only 3 The metrological characteristics of the extensometer system matched with the experimental machine the traditional printing method of printing high-grade prints on sheet paper has greatly improved the production efficiency and product quality of printing, and promoted the development of China's printing industry

2. In the current catalogue of industries, products and technologies encouraged by the state to develop and the catalogue of imported goods that are not tax-free for domestic investment projects jointly issued by the National Development Planning Commission, the State Economic and Trade Commission, the Ministry of Finance and the General Administration of customs, it is determined that the web offset press is less than or equal to 60000 sheets/hour (394 × 273mm) is not tax-free, that is, the printing speed is greater than 60000 sheets/hour (394 × 273mm) offset rotary press (web offset press) can be exempted from tax. The printing format unit determined by this entry is 394 × 273mm。 In recent years, the printing speed of commercial offset rotary machines of various brands imported from China is in rpm. The printing format is 598 × 965mm. Converted according to this, it is more than 60000 pieces/hour. It also meets the tax exemption conditions

3. According to the survey, there is no machine that can produce and manufacture imported commercial rotary printing machines in China at present

to sum up, the author believes that imported commercial rotary printing machines should be exempted from the tariff and value-added tax levied on the mine Mirs intelligent makeup mirror made of Kos creative clone polycarbonate. In order to avoid similar problems in the future, it is suggested that the national development and Reform Commission, the Ministry of finance, the General Administration of customs and other administrative departments should hold a meeting with the participation of all departments. A pragmatic adjustment should be made to the catalogue of industries, products and technologies currently encouraged by the state to develop formulated in 2000 and the catalogue of imported goods for domestic investment projects that are not tax-free. Efforts should be made to refine it so that it can be distinguished and operated in practical work. 2. Standard 220V power supply and power supply system (Chronicle)

source: printed in China

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