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保結制度
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保結制度
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轮船公司等运送人进口货柜后,如注结在六个月内复运出口,可依关税法第三十条规定免税,以免除运送人将来复运货柜出口时,需再办理退税,称为「保结制度」。
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更新时间:2025/11/12 0:29:13