为筹集“实现国家统一”或者“服务于国家统一”所需资金而征收的专项税款 。真正促使李明博政府认真对待“统一税”的动因，应该是今年2月德国总统对首尔的访问。他建议韩国借鉴德国统一的经验教训，为了减少将来国家统一带来的冲击，提早征收统一税。
本办法所称的进口税，包括关税和工商统一税。
The import duties referred to in these rules include both Customs duties and industrial and commercial consolidated taxes.
营业税金项目以实际应交的工商统一税的人民币金额反映。
Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.
客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。
Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax.
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