财政部国家税务总局关于进口台、澎、金、马关税区货物征收进口环节税的通知
财税字〔1996〕42号Issued April 12, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署：     根据国务院决定，对原产于属于中华人民共和国的台、澎、金、马关税区的进口商品，一律按《中华人民共和国增值税暂行条例》和《中华人民共和国消费税暂行条例》的有关规定计征进口环节增值税和进口环节消费税。     本通知自1996年4月1日起执行。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.