中国政策档案 Governance Archive HOLDINGS 248,956 · FONDS 243
Record · cq_czj ACC. 900087594

Three Departments Issue Notice on Tax Preferential Policies for Imported Exhibits Sold at China Import and Export Fair during the 15th Five-Year Plan Period

财政部等三部门发布“十五五”期间中国进出口商品交易会展期内销售的进口展品税收优惠政策的通知2026-03-05

Issuer
Date
2026-03-10
Instrument
document
Cited by
0
The Ministry of Finance, the General Administration of Customs, and the State Taxation Administration jointly issued a notice clarifying that imported exhibits sold at the Canton Fair during the 15th Five-Year Plan period continue to enjoy exemption from import tariffs, import value-added tax, and consumption tax within the duty-free quota. The duty-free sales quota is adjusted from an annual calculation to a per-session calculation to further release policy benefits.
Full text · 原文 593 字
class="trs_editor_view TRS_UEDITOR trs_paper_default trs_web">为更好发挥中国进出口商品交易会(以下简称广交会)对外开放平台作用,财政部、海关总署、税务总局联合印发《关于“十五五”期间中国进出口商品交易会展期内销售的进口展品税收优惠政策的通知》,明确对“十五五”期间举办的广交会,每个展商在展期内销售的免税额度内的进口展品,继续免征进口关税、进口环节增值税和消费税。同时,为进一步释放政策效应,免税销售额度由按年度计算调整为按每届展会计算。 <br> var hasFJ='';<br> if(hasFJ!=''){<br> var FJarr=hasFJ.split("")<br> document.write('附件下载:<br> ');<br> for(var i=1;i');<br> $('.fjxz-item a').each(function(){<br> $(this).attr('_href',$(this).attr('href')).css('cursor','pointer');<br> $(this).removeAttr('href');<br> })<br> $('.fjxz-item a').click(function(){<br> downloadFj($(this).text(),$(this).attr('_href'));<br> })<br> }<br> <!--