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Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Preferential Tax Policies for the Imported Exhibits Sold During the Second China International Import Expo [Effective]
财政部、海关总署、税务总局关于第二届中国国际进口博览会展期内销售的进口展品税收优惠政策的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Preferential Tax Policies for the Imported Exhibits Sold During the Second China International Import Expo 

财政部、海关总署、税务总局关于第二届中国国际进口博览会展期内销售的进口展品税收优惠政策的通知

(No. 36 [2019] of the Ministry of Finance) (财关税〔2019〕36号)

Shanghai Municipal Finance Bureau, Shanghai Customs, Shanghai Municipal Tax Service of the State Taxation Administration, China International Import Expo Bureau and National Exhibition and Convention Center (Shanghai) Co., Ltd.: 上海市财政局、上海海关、国家税务总局上海市税务局、中国国际进口博览局、国家会展中心(上海)有限责任公司:
For the purpose of supporting the successful holding of the second China International Import Expo (hereinafter referred to as the “CIIE”), you are hereby notified of the preferential tax policies for the imported exhibits sold during the second CIIE as follows: 为支持第二届中国国际进口博览会(以下简称进口博览会)顺利举办,现将第二届进口博览会展期内销售的进口展品税收优惠政策通知如下:
I. The exhibits (excluding goods the import of which is forbidden by the state, endangered species of animals and plants and their products, the 20 categories of goods ineligible for tax reduction or exemption as specified by the state, and cars) imported in reasonable quantities and sold during the second CIIE held between November 5, 2019, and November 10, 2019, shall be exempt from import tariffs, and the import value-added tax and consumption tax thereon shall be collected at 70% of the tax payable.
......
   一、对2019年11月5日至2019年11月10日期间举办的第二届进口博览会展期内销售的合理数量的进口展品(不包括国家禁止进口商品、濒危动植物及其产品、国家规定不予减免税的20种商品和汽车)免征进口关税,进口环节增值税、消费税按应纳税额的70%征收。
......

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