论文部分内容阅读
2005年7月20日,海关总署发布了2005年33号公告(以下简称《公告》),对加工贸易内销货物审价的有关问题做了具体的规定,并于今年8月1日开始执行。起草该公告的目的和背景随着加工贸易保税货物内销逐渐增加,如何确定内销货物的完税价格成为海关和企业共同关注的问题。《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》)对内销货物
On July 20, 2005, the General Administration of Customs released Announcement No. 33 of 2005 (hereinafter referred to as the “Announcement”), which stipulated the relevant issues concerning the value-fixing of domestic sales of processing trade and started the implementation on August 1 this year . Purpose and Background of Drafting the Notice As domestic sales of bonded goods in processing trade gradually increase, how to determine the dutiable value of domestic sales of goods has become a common concern of both customs and enterprises. “Measures of the Customs of the People’s Republic of China on Examination and Approval of the Duty-Free Price of Imported and Exported Goods” (hereinafter referred to as the “Trial Measures”) on domestic sales of goods