进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。

The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.

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2003年度对55种进口农药原料及中间体实行进口环节增值税先征后返政策，具体产品名称及数量见附件。

The policy of refund of collection of import value-added tax shall be applied to 55 kinds of raw materials and media of pesticide in 2003, and see the appendix for the product names and quantities.

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