物流专业英语（第3版） 教学课件 作者 齐利梅资源 配套阅读材料 27《物流专业英语》pptunit27bondedlogistics第三版新编.pptVIP

《物流专业英语教程》 Unit 27 The bonded logistics 保税物流 2. Reading materials 阅读材料 More on bonded logistics 保税物流再议 A Problem in Practice With respect to goods exported to the bonded logistics parks, the regulations clearly stipulate: “Incoming goods to the bonded logistics parks from enterprises outside the parks shall be deemed as export, and enterprises outside the parks shall apply to the tax authorities for export VAT refund (exemption) with the export declaration form issued by the Customs and other prescribed documents.” However, it is understood that in reality some local taxation authoritie