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財政部調整大功率風力發(fā)電機組進口稅收政策（英漢）
自2008年5月1日起，中國將對新批準的內、外資投資項目所進口的單機額定功率不大于2.5兆瓦的風力發(fā)電機組一律停止執(zhí)行進口免稅政策。 根據中國財政部2008年4月23日公布的《財政部關于調整大功率風力發(fā)電機組及其關鍵零部件、原材料進口稅收政策的通知》，對于2008年5月1日以前批準的內、外資投資項目，其進口上述規(guī)格的風力發(fā)電機組在2008年11月1日前繼續(xù)按照原規(guī)定執(zhí)行進口免稅政策。 同時，通知規(guī)定，自2008年1月1日起，對國內企業(yè)為開發(fā)、制造大功率風力發(fā)電機組而進口的關鍵零部件、原材料所繳納的進口關稅和進口環(huán)節(jié)增值稅實行先征后退。
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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