进口木地板坯料应注意的问题

本文提出了进口木地板坯料时应考虑南北气候差异及木材密度等材性差异来确定留有不同的加工余量，并建议海关按照国际惯例制定以净尺寸材积作为计税材积的标准，避免各港口实行不同征税标准，给企业进口地板坯料带来诸多困难。该建议已引起海关总署重视，并委托国家林业局起草单耗标准。

Proposal on Wood Flooring Cants Importing

Regarding the imported wood flooring cants, the author suggested that the allowance of cants should be remained and determined in accordance with climate difference of destination and wood density of cants. Meanwhile, according to international institution, the author also proposed that the relevant taxation system should regard net wood volume as tax based volume to avoid different taxing standards burdening on the enterprises. The Custom General Bureau has paid much attention to the proposal and has authorized the State Forestry Administration to draft a related standard.