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消博会展期内进口展品可享税收优惠

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  新华社北京5月2日电(记者申铖)财政部、海关总署、税务总局日前联合发布通知称,在海南全岛封关运作前,对中国国际消费品博览会展期内销售的规定上限以内的进口展品免征进口关税、进口环节增值税和消费税。

  三部门发布的通知附件明确了每个展商享受税收优惠政策的数量或金额上限。根据通知,对展期内销售的超出附件规定数量或金额上限的展品,以及展期内未销售且在展期结束后又不退运出境的展品,按照国家有关规定照章征税。享受税收优惠政策的展品不包括国家禁止进口商品、濒危动植物及其产品、烟、酒和汽车。

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