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為支持產(chǎn)業(yè)轉(zhuǎn)型升級(jí)，推動(dòng)對(duì)外貿(mào)易發(fā)展方式轉(zhuǎn)變，促進(jìn)經(jīng)濟(jì)持續(xù)健康發(fā)展，經(jīng)國(guó)務(wù)院關(guān)稅稅則委員會(huì)審議并報(bào)請(qǐng)國(guó)務(wù)院批準(zhǔn)，自2015年1月1日起，我國(guó)將對(duì)進(jìn)出口關(guān)稅進(jìn)行部分調(diào)整。
為優(yōu)化進(jìn)口結(jié)構(gòu)，更好地滿足國(guó)內(nèi)生產(chǎn)和人民群眾生活需要，2015年我國(guó)將對(duì)部分進(jìn)口商品實(shí)施低于最惠國(guó)稅率的進(jìn)口暫定稅率。其中，首次實(shí)施進(jìn)口暫定稅率和進(jìn)一步降低稅率的產(chǎn)品包括光通信用激光器、全自動(dòng)銅絲焊接機(jī)等先進(jìn)制造業(yè)所需的設(shè)備、零部件；電動(dòng)汽車用電子控制制動(dòng)器等有利于節(jié)能減排的環(huán)保設(shè)備；乙烯、鎳鐵等國(guó)內(nèi)生產(chǎn)所需的能源資源性產(chǎn)品；降脂原料藥、夏威夷果、相機(jī)鏡頭等藥品和日用消費(fèi)品。同時(shí)，統(tǒng)籌考慮產(chǎn)業(yè)、技術(shù)發(fā)展和市場(chǎng)情況，對(duì)制冷壓縮機(jī)、汽車收音機(jī)、噴墨印刷機(jī)等商品不再實(shí)施進(jìn)口暫定稅率，適當(dāng)提高天然橡膠等商品的暫定稅率水平。降脂原料藥、夏威夷果、相機(jī)鏡頭等藥品和日用消費(fèi)品。同時(shí)，統(tǒng)籌考慮產(chǎn)業(yè)、技術(shù)發(fā)展和市場(chǎng)情況，對(duì)制冷壓縮機(jī)、汽車收音機(jī)、噴墨印刷機(jī)等商品不再實(shí)施進(jìn)口暫定稅率，適當(dāng)提高天然橡膠等商品的暫定稅率水平。
為適應(yīng)科學(xué)技術(shù)進(jìn)步，產(chǎn)業(yè)結(jié)構(gòu)調(diào)整，貿(mào)易結(jié)構(gòu)優(yōu)化，加強(qiáng)進(jìn)出口管理的需要，2015年對(duì)進(jìn)出口稅則中部分稅目進(jìn)行調(diào)整。調(diào)整后，2015年我國(guó)稅則稅目總數(shù)將由8277個(gè)增加到8285個(gè)。（中國(guó)進(jìn)出口網(wǎng)）
To support the industrial transformation and upgrading, promote the transformation of foreign trade development mode and promote economic continuously healthy development, China's import and export tariffs will be adjusted partly since January 1 2015, after the tariff commission’s consideration and state council approval.
In order to optimize the structure of imports and meet the needs of domestic production and people’s life better, China will apply provisional duty rate (less than MFN rate) to part of import commodities in 2015. Among them, the products of the first provisional import tax rate and further reduction of tax rate include optical communication laser, automatic wire welding machines and other advanced manufacturing equipment and spare parts; electric car brakes with electronic control and other products for energy saving, emission reduction and environmental protection; ethylene, nickel-iron and other energy resources products required by domestic production; lipid-lowering AIPs, macadamia nuts, camera lens and other drugs and consumer products. At the same time, considering industry, technology development and market conditions, China won’t apply provisional import tax rate to refrigeration compressors, car radio, inkjet printers and other commodities no longer, China will appropriately increase the tentative tax rate of natural rubber and other commodities.
To meet the needs of scientific and technological progress, industrial restructuring, trade structure optimization and import and export management enhancement, China will partly adjust import and export tariff regulations in 2015. After the adjustment, the 2015 total number of tariff items will increase to 8285 from 9277.
