CAJ | 학술논문

目的：通过研究、理解和运用相关法规政策的同时提高医学院校科教用品海关减免税申报工作的质量和效率，为教学科研工作服务。方法：认真解读国家和相关部门制定的政策文件，将医学院校科教用品海关减免税申报工作细节化和具体化。结果：医学院校科教用品海关减免税申报工作要严格遵守国家的法律法规，同时要积极利用国家为了促进科学研究和教育事业发展制定的减免税优惠政策。结论：把握好国家政策，运用海关减免税政策的具体规范要求，最大限度地享受国家对高等院校科教用品的减免税优惠政策，降低医学院校的办学成本，为教学科研服务。
목적：통과연구、리해화운용상관법규정책적동시제고의학원교과교용품해관감면세신보공작적질량화효솔，위교학과연공작복무。방법：인진해독국가화상관부문제정적정책문건，장의학원교과교용품해관감면세신보공작세절화화구체화。결과：의학원교과교용품해관감면세신보공작요엄격준수국가적법율법규，동시요적겁이용국가위료촉진과학연구화교육사업발전제정적감면세우혜정책。결론：파악호국가정책，운용해관감면세정책적구체규범요구，최대한도지향수국가대고등원교과교용품적감면세우혜정책，강저의학원교적판학성본，위교학과연복무。
Objective: To study and apply the relevant laws and regulations, improve the quality and efficiency of customs duty-free for scientific and educational import equipment in colleges and universities. Methods:To study the relevant laws and regulations, make the work of customs duty-free detailed and concrete. Results:We should strictly abide by national laws and regulations. We also have to actively take advantage of the national policies on duty-free work on the other, in order to promote the development of scientific research and education. Conclusion:To grasp of national policy, apply the relevant laws and regulations, and maximize the enjoyment of the duty-free policy, which could reduce the operating cost of colleges and universities, and promote services for teaching and research.