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海关总署令第124号(中华人民共和国海关进出口货物征税管理办法)(中英对照)I

发布时间: 2018-07-11 09:26:08   作者:译聚网   来源: 中华人民共和国海关总署   浏览次数:
摘要: 为了保证国家税收政策的贯彻实施,加强海关税收管理,确保依法征税,保障国家税收,维护纳税义务人的合法权益,根据《中华人民...


Decree of the General Administration of Customs of the People’s Republic of China No. 124


The Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods, which were deliberated and adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, are hereby promulgated and shall come into force as of March 1, 2005. The Rules of Customs for the Administration of the Levying of Duties and Taxes promulgated on September 30, 1986 shall be repealed simultaneously. 



Mu Xinsheng 


Minister 


General Administration of Customs 


January 4, 2005 


中华人民共和国海关进出口货物征税管理办法


( 2005 年 1 月 4 日 海关总署令第124号公布,自 2005 年 3 月 1 日起 施行)


Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods 


(Adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, promulgated in the form of Decree No. 124 of the General Administration of Customs of the People’s Republic of China on January 4, 2005, and effective as of March 1, 2005) 


第一章  总  则


第一条 为了保证国家税收政策的贯彻实施,加强海关税收管理,确保依法征税,保障国家税收,维护纳税义务人的合法权益,根据《中华人民共和国海关法》(以下简称《海关法》)、《中华人民共和国进出口关税条例》(以下简称《关税条例》)及其他有关法律、行政法规的规定,制定本办法。


第二条 海关征税工作,应当遵循准确归类、正确估价、依率计征、依法减免、严肃退补、及时入库的原则。

Chapter I General Provisions 


Article 1 These Rules are formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People’s Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) and other relevant laws and administrative regulations with a view to ensuring the implementation of the duty and tax policies of the State, better administering the levying of Customs duties and taxes, upholding the rule of law in levying practices, safeguarding the State revenues, and protecting the lawful rights and interests of duty and tax payers. 


Article 2 The levying of duties and taxes by Customs shall follow the principles of accurate classification, correct valuation, collection on the basis of applicable rates, reduction and exemption according to law, refunding and recovering duties and taxes by strict standards, and timely transfer of the paid duties and taxes to the State treasury. 



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