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2006年6月10日,科华外贸公司以一般贸易方式向某海关申报进口集成电路,海关经审核,发现申报价格明显低于海关掌握的相同或类似货物成交价格或国际市场价格行情,遂于2006年6月11日制发《价格质疑通知书》,向申请人进行价格质疑,要求其作出书面说明,并提供相关资料。经审查科华外贸公司提供的说明及相关资料,海关认为不足以证明申报货物价格的真实性、准确性,且发现科华外贸公司代理的国内实际买方飞达科技公司与境外卖方香港飞达科技公司存在特殊经济关系且对成交价格产生影响。因此,根据《中华人民共和国海关审定进出口货物完税价格办法》(以下简称《审价办法》)的规定,不接受进口货物申报价格。为充分交流双方掌握的信息,海关与科华外贸公司进行了价格磋商。海关对科华外贸公司提供的价格信息资料进行审查,认为该资料存在诸多瑕疵,不能作为估价的基础;由于科华外贸公司未能提供适用相同或类似货物成交价格以及构成倒扣价格法、计算价格法所需的相关可量化的数据,而海关也未能掌握使用相同货物成交价格方法、类似货物成交价格方法、倒扣价格方法和计算价格方法的相关价格资料, 2006年9月20日,海关依据《审价办法》有关规定,使用合理估价方法进行估价,并相应作出征税决定。科华外贸公司不服海关上述估价征税行为,于2006年9月22日向该海关的上一级海关申请行政复议,作为国内实际买方的飞达科技公司以第三人身份参加了复议。
On June 10, 2006, Kehua Foreign Trade Company declared the import of integrated circuits to a customs by general trade. Upon examination, the customs found that the declared price was obviously lower than the transaction price of the same or similar goods held by the Customs or the international market price, June 11, 2006 issued a “notice of price challenge” to the applicant to question the price, require written instructions and provide relevant information. After reviewing the instructions and relevant materials provided by Kehua Foreign Trade Company, the Customs considers it is not enough to prove the truthfulness and accuracy of the declared goods prices and finds that the actual domestic buyer Feida Technology Company, acting on the behalf of Kehua Foreign Trade Company, and the overseas seller, Hong Kong Feida Technology The company has a special economic relationship and has an impact on the transaction price. Therefore, according to the “People’s Republic of China Customs examination of import and export goods dutiable price method” (hereinafter referred to as “trial price approach”), does not accept the declared price of imported goods. In order to fully exchange the information held by both parties, the Customs conducted price negotiations with Kehua Foreign Trade Company. The Customs examined the price information materials provided by Kehua Foreign Trade Company and concluded that there were many flaws in the information and could not be used as the basis for valuation. Since Kehua Foreign Trade Company failed to provide the transaction price for the same or similar goods and constituted an undercut price method, The relevant quantifiable data required by the Price Law, and the Customs also failed to grasp the relevant price information on the method of using the same goods transaction price, the similar goods transaction price method, the back-up price method and the calculation of price method. On September 20, 2006, Based on the relevant provisions of the “Trial Measures”, the Customs uses a reasonable valuation method to make valuation and accordingly makes a tax decision. Kehua Foreign Trade Co., Ltd. refused to accept the aforesaid valuation and taxation practices and applied for administrative reconsideration to the Customs at the next higher level on September 22, 2006. Feida Technology Company, as the actual domestic purchaser, participated in the reconsideration as a third party.