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2004年12月,中外合资企业利达公司向海关申报免税进口数台机器设备,价值人民币160余万元,免征税款人民币42万元。上述设备办结通关手续后一直由该公司经营使用。2006年3月,某海关对上述免税设备进行后续核查时,发现利达公司于2005年12月投资设立了鼎利公司,并将包括上述免税设备在内的大部分企业财产转入鼎利公司,利达公司也已经停产。该海关发现上述违法情事后,立即立案进行调查。同时,该海关认为利达公司的行为影响了有关税款的征收,责令其向海关提供价值相当于应纳税款的担保。因利达公司未能按要求提供担保,经该关关长批准,某海关于2006年3月20日扣留了利达公司所有的3辆汽车。
In December 2004, a joint venture, Leader, declared to the Customs duty-free imports of several machines and equipment worth more than 1.6 million yuan and tax-free of 420,000 yuan. The above-mentioned equipment has been operated by the company after it has completed customs clearance procedures. In March 2006, following a customs inspection of the tax-exempt equipment mentioned above, it was found that Leader invested in Dingli Company in December 2005 and transferred most of the corporate property including the tax-exempt equipment mentioned above to Dingli Company Leader has also been discontinued. After discovering the aforesaid violations, the Customs immediately put on record for investigation. In the meantime, the Customs considers that the actions of Leader Company have affected the collection of relevant taxes and ordered them to provide the Customs with a guarantee equivalent to the tax payable. As Lida Company failed to provide guarantee as required, with the approval of the Commissioner, a customs seized on March 20, 2006 three LIDAR-owned vehicles.