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进出口货物征税规则更新、细化 2005年1月4日,海关总署以第124号 署令发布了《中华人民共和国海关进出口 货物征税管理办法》(简称《办法》)。《办法》 共七章85条,对进出口货物税款的征收、退 补、减免、担保等都作出了具体规定,明确 了海关的相关权力与职责、纳税义务人的 权利与义务。《办法》于2005年3月1日起 实施。了解《办法》的内容,对于纳税义务 人进行成本核算、顺利通关、提高贸易效率 都会有所帮助。《办法》的内容很丰富,现 仅就《办法》新增、细化的几个具体问题说 明如下:
On January 4, 2005, the General Administration of Customs released the “Measures for the Administration of Tax Collection and Sale of Import and Export Goods of the Customs of the People’s Republic of China” (the “Measures”) by Order No. 124 of the General Administration of Customs. The Measures contain a total of seven chapters and 85 articles. Specific provisions have been made on the collection, refunding, relief, and guarantee of the taxes on import and export goods. The relevant powers and duties of the customs and the rights and obligations of the taxpayers have been clarified. “Measures” came into effect on March 1, 2005. Understanding the contents of the “Measures” will help the taxpayers in cost accounting, smooth customs clearance and trade efficiency. The contents of the “Measures” are very rich. The specific issues just added and detailed in the “Measures” are as follows: