残疾人专用品免征进口税收暂行规定
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海关总署令第61号
(Approved by the State Council on January 22, 1997 and promulgated1 by Decree No. 61 of the General Customs Administration on April 10, 1997)
颁布日期:19970122  实施日期:19970410  颁布单位:国务院

  Article 1 These Measures are formulated2 with a view to supporting the work of recovery of the disabled, facilitating the import of the special-purpose articles for the disabled.

  Article 2 Customs import duties and value-added taxes or consumption taxes in import links shall be exempted3 from on the following import special-purpose articles for the disabled:

  (1) The propping4 and auxiliary5 utensils6, artificial limbs and relevant parts, artificial eyes, artificial noses, supporting belts for internal organs, orthopedic appliances, orthopedic shoes, non-motorized walking-aids, means of transport instead of walk(not including cars, motors), self-help living appliances, or special sanitary7 materials for the mutilated persons;

  (2) Walking-sticks for the persons disabled in eyes, guided glasses for the blind, sight-aids, reading appliances for the blind;(3) Language training appliances for the lingually8 or aurally9 disabled;

  (4) Action training appliances and living ability training articles for the intellectually disabled.

  When importing the special-purpose articles for the disabled as prescribed in the proceeding10 paragraph, the duty payers shall go through the formalities of exemption11 from Customs duties directly at the Customs authorities.

  Article 3 The following special-purpose articles for the disabled which are imported by relevant units and can not be made in China shall, upon the approval of the Ministry12 of Civil Affairs or the Chinese Federation13 for the disabled according to subordinate relations and after examination of the General Customs Administration, be exempted from Customs import duties and value-adding taxes or consumption taxes:

  (1) Recovery equipments and special-purpose equipments for the disabled, including guarding equipments of beds or wards14 of hospitals, central guarding equipments, biochemical analyzing15 instruments and ultrasonic16 diagnosing instruments;

  (2) Specific educational equipments and professional educational equipments for the disabled;

  (3) Instruments of assessing and gauging17 of professional ability for the disabled;

  (4) Special-purpose working instruments and working protection instruments for the disabled;

  (5) Special-purpose instruments for the cultural and sports acts of the disabled;

  (6) Special-purpose equipments for producing assembling and testing artificial limbs, including special-purpose milling and polishing machines, special-purpose vacuum forming machines, special-purpose flat hearing machines and comprehensively testing instruments employed in artificial limbs production;

  (7) Hearing aids used by persons disabled in ears.

  Article 4 The term “relevant units” stipulated18 in Article 3 of these Measures denotes:

  (1) Enterprises and institutions directly under the Ministry of Civil Affairs, and welfare institutions, artificial limbs factories and recovery hospitals for disabled disaled soldiers(including various kinds of sanitariums for disabled revolutionary soldiers, hospitals and recovery hospitals for disabled disaled soldiers directly under provinces, autonomous19 regions and municipalities directly under the Central Government;

  (2) Institutions directly under the Chinese Federation for the Disabled(the Chinese Welfare Foundation for the Disabled), welfare institutes and recovery institutes directly under the Federation for the Disabled(the Welfare Foundation for the Disabled) of provinces, autonomous regions and municipalities directly under the Central Government;

  Article 5 The import special-purpose articles for the disabled with duties exemption according to These Measures shall not be used for other purposes.

  Where anyone, in violation20 of the provisions of the proceeding paragraph, use the import articles with duties exemption for other purposes, and such an act constitutes a smuggling21 crime, he shall be investigated for criminal responsibilities in accordance with law; Where such an act does not constitutes a crime, the case shall be treated as a smuggling act or an act violating Regulations on Customs control.

  Article 6 Provisions for implementation22 shall be formulated by the General Customs Administration in accordance with These Measures.

  Article 7 These Measures shall come into effect as of the date of promulgation23.



点击收听单词发音收听单词发音  

1 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
2 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
3 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
4 propping 548f07f69caff3c98b65a959401073ee     
支撑
参考例句:
  • You can usually find Jack propping up the bar at his local. 你常常可以看见杰克频繁出没于他居住的那家酒店。
  • The government was accused of propping up declining industries. 政府被指责支持日益衰败的产业。
5 auxiliary RuKzm     
adj.辅助的,备用的
参考例句:
  • I work in an auxiliary unit.我在一家附属单位工作。
  • The hospital has an auxiliary power system in case of blackout.这家医院装有备用发电系统以防灯火管制。
6 utensils 69f125dfb1fef9b418c96d1986e7b484     
器具,用具,器皿( utensil的名词复数 ); 器物
参考例句:
  • Formerly most of our household utensils were made of brass. 以前我们家庭用的器皿多数是用黄铜做的。
  • Some utensils were in a state of decay when they were unearthed. 有些器皿在出土时已经残破。
7 sanitary SCXzF     
adj.卫生方面的,卫生的,清洁的,卫生的
参考例句:
  • It's not sanitary to let flies come near food.让苍蝇接近食物是不卫生的。
  • The sanitary conditions in this restaurant are abominable.这家饭馆的卫生状况糟透了。
8 lingually 4eb8a7c6bf03c74cc02f1eaeecff1205     
adv.向舌
参考例句:
9 aurally pO2yO     
adv.听觉上;听起来
参考例句:
  • The new musical was visually and aurally appealing. 这部新的音乐剧在视觉和听觉上都很吸引人。 来自互联网
  • The performance is aurally and visually exciting. 这场表演是一场视、听的飨宴。 来自互联网
10 proceeding Vktzvu     
n.行动,进行,(pl.)会议录,学报
参考例句:
  • This train is now proceeding from Paris to London.这次列车从巴黎开往伦敦。
  • The work is proceeding briskly.工作很有生气地进展着。
11 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
12 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
13 federation htCzMS     
n.同盟,联邦,联合,联盟,联合会
参考例句:
  • It is a federation of 10 regional unions.它是由十个地方工会结合成的联合会。
  • Mr.Putin was inaugurated as the President of the Russian Federation.普京正式就任俄罗斯联邦总统。
14 wards 90fafe3a7d04ee1c17239fa2d768f8fc     
区( ward的名词复数 ); 病房; 受监护的未成年者; 被人照顾或控制的状态
参考例句:
  • This hospital has 20 medical [surgical] wards. 这所医院有 20 个内科[外科]病房。
  • It was a big constituency divided into three wards. 这是一个大选区,下设三个分区。
15 analyzing be408cc8d92ec310bb6260bc127c162b     
v.分析;分析( analyze的现在分词 );分解;解释;对…进行心理分析n.分析
参考例句:
  • Analyzing the date of some socialist countries presents even greater problem s. 分析某些社会主义国家的统计数据,暴露出的问题甚至更大。 来自辞典例句
  • He undoubtedly was not far off the mark in analyzing its predictions. 当然,他对其预测所作的分析倒也八九不离十。 来自辞典例句
16 ultrasonic VlHwf     
adj.超声的;n.超声波
参考例句:
  • It was very necessary for people to take type-B ultrasonic inspection regularly.定期进行B超检查是十分必要的。
  • Sounds are classified into two kinds: sonic and ultrasonic.声波分为两类,即普通声波与超声波。
17 gauging 43b7cd74ff2d7de0267e44c307ca3757     
n.测量[试],测定,计量v.(用仪器)测量( gauge的现在分词 );估计;计量;划分
参考例句:
  • The method is especially attractive for gauging natural streams. 该方法对于测量天然的流注具有特殊的吸引力。 来自辞典例句
  • Incommunicative as he was, some time elapsed before I had an opportunity of gauging his mind. 由于他不爱说话,我过了一些时候才有机会探测他的心灵。 来自辞典例句
18 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
19 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
20 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
21 smuggling xx8wQ     
n.走私
参考例句:
  • Some claimed that the docker's union fronted for the smuggling ring.某些人声称码头工人工会是走私集团的掩护所。
  • The evidence pointed to the existence of an international smuggling network.证据表明很可能有一个国际走私网络存在。
22 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
23 promulgation d84236859225737e91fa286907f9879f     
n.颁布
参考例句:
  • The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。 来自《简明英汉词典》
  • Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。 来自经济法规部分
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