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財(cái)政部調(diào)整大功率風(fēng)力發(fā)電機(jī)組進(jìn)口稅收政策（英漢）
自2008年5月1日起，中國(guó)將對(duì)新批準(zhǔn)的內(nèi)、外資投資項(xiàng)目所進(jìn)口的單機(jī)額定功率不大于2.5兆瓦的風(fēng)力發(fā)電機(jī)組一律停止執(zhí)行進(jìn)口免稅政策。 根據(jù)中國(guó)財(cái)政部2008年4月23日公布的《財(cái)政部關(guān)于調(diào)整大功率風(fēng)力發(fā)電機(jī)組及其關(guān)鍵零部件、原材料進(jìn)口稅收政策的通知》，對(duì)于2008年5月1日以前批準(zhǔn)的內(nèi)、外資投資項(xiàng)目，其進(jìn)口上述規(guī)格的風(fēng)力發(fā)電機(jī)組在2008年11月1日前繼續(xù)按照原規(guī)定執(zhí)行進(jìn)口免稅政策。 同時(shí)，通知規(guī)定，自2008年1月1日起，對(duì)國(guó)內(nèi)企業(yè)為開發(fā)、制造大功率風(fēng)力發(fā)電機(jī)組而進(jìn)口的關(guān)鍵零部件、原材料所繳納的進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)增值稅實(shí)行先征后退。
Beginning on May 1， China will suspend the import tax exemption policy on the wind power generator units with a rated power per unit under 2.5 megawatts that are imported for the newly approved domestic and foreign invested projects. For the domestic and foreign invested projects that are approved prior to May 1， the imported said wind power generator units will continue to be entitled to the tax exemption policies as stipulated by the original rules prior to November 1， 2008， according to the Circular of the Ministry of Finance on the Adjustment of Import Tax Policies Governing the High Wind Power Generator Units and Their Key Parts and Raw Materials which was released on April 23. Besides， according to the Circular， beginning on January 1， refund will be made for the import tariff and import-based value-added tax that have been collected for the key parts and raw materials that are imported by domestic enterprises for developing and manufacturing high wind power generator units.
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