财政部 海关总署 税务总局关于第二批享受进口税收优惠政策的中资“方便旗”船舶清单的通知财关税〔2017〕21号
成文日期：2017-08-01
字体：【大】【中】【小】
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各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，海关总署广东分署、各直属海关：
根据《财政部 海关总署 国家税务总局关于中资“方便旗”船回国登记进口税收政策问题的通知》（财关税〔2016〕42号）的规定，经审定，“大中”等28艘中资“方便旗”船舶可享受免征关税和进口环节增值税的优惠，具体船舶清单见附件。
财政部 海关总署 税务总局
2017年8月1日
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