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Announcement of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Terminating the Provisions on Ceasing the Reduction or Exemption of Taxes on 20 Commodities [Effective]
财政部、海关总署、税务总局关于不再执行20种商品停止减免税规定的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Terminating the Provisions on Ceasing the Reduction or Exemption of Taxes on 20 Commodities 

财政部、海关总署、税务总局关于不再执行20种商品停止减免税规定的公告

(No. 36 [2020] of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration) (财政部、海关总署、税务总局公告2020年第36号)

With the approval of the State Council, the provisions regarding 20 commodities, which provided that “the reduction or exemption of the taxes thereon shall be ceased, regardless of how they are imported, where they are imported to and by whichever enterprises, entities or individuals they are imported,” in the Notice by the State Council of Approving and Forwarding the Opinions of the Customs Tariff Commission of the State Council, the Ministry of Finance and the State Administration of Taxation on the Second Round of Reviewing the Provisions on the Reduction or Exemption of Tariffs and Import Taxes (No. 64 [1994]) shall no longer be implemented from the date of this Announcement.
......
 经国务院同意,自公告之日起,不再执行《国务院批转关税税则委员会、财政部、国家税务总局关于第二步清理关税和进口环节税减免规定意见的通知》(国发〔1994〕64号)中关于20种商品“无论任何贸易方式、任何地区、企业、单位和个人进口,一律停止减免税”的规定。
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