关于外资企业进口税收政策,与外资企业相关的法律、法规曾有明确的规定,主要内容是如果投资项目符合《外商投资产业指导目录》鼓励类或《中西部地区外商投资优势产业目录》规定条目(以下简称“与外资有关的两个目录”),其在投资总额内进口的自用设备及随设备进口的配套技术、配件、备件,除《外商投资项目不予免税的进口商品目录》(以下简称“外资不予免税商品目录”)所列商品外,免征关 Regarding the taxation policy on imports of foreign-funded enterprises, the laws and regulations concerning foreign-funded enterprises once clearly stipulated that the main contents are as follows: If the investment projects are in accordance with the provisions of the Catalog for the Guidance of Foreign-invested Industries or the Catalog of Advantageous Industries for Foreign-Invested in Central and Western Regions (Hereinafter referred to as the “two catalogs concerning foreign investment”), their own imported equipment within the total investment amount and supporting technologies, spare parts and spare parts imported along with the equipment, except the Catalog of Import Commodities Not Exempted from Taxes on Foreign Investment Projects (Hereinafter referred to as “foreign-funded goods not duty-free catalog ”) listed goods, exempt customs