会员中心 |  会员注册  |  兼职信息发布     浏览手机版!     200字以内将免费由人工为您翻译!! 留言板 |  RSS订阅 |  设为首页 |  加入收藏  繁體中文
当前位置:首页 > 翻译新闻 > 政策规章 > 正文

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)V

发布时间: 2018-07-12 15:09:37   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...




第七十六条 在特定减免税进口货物的监管年限内,纳税义务人应当自减免税货物放行之日起

每年一次向主管海关报告减免税货物的状况;除经海关批准转让给其他享受同等税收优惠待

遇的项目单位外,纳税义务人在补缴税款并办理解除监管手续后,方可转让或者进行其他处

置。


特定减免税进口货物监管年限届满时,自动解除海关监管。纳税义务人需要解除监管证明的

,可以自监管年限届满之日起1年内,持有关单证向海关申请领取解除监管证明。海关应当

自接到纳税义务人的申请之日起20日内核实情况,并填发解除监管证明。



Article 76 Within the duration of Customs control over the special goods imported 


with duty and/or tax reduction or exemption, the duty and/or tax payer shall report 


once a year to the competent Customs house regarding the conditions of such 


goods as from the day on which the goods are released by Customs. Except for the 


transfer of such goods to a project unit that enjoys equivalent preferential duty or 


tax treatment upon the approval of Customs, the duty and/or tax payer shall not 


transfer or otherwise dispose of the goods until after settling the duties and/or taxes 


payable and going through the formalities for lifting Customs control. 


When the duration of Customs control over the special goods imported with duty 


and/or tax reduction or exemption expires, the Customs control shall be lifted 


automatically. Where the duty and/or tax payer needs a certificate proving the lifting 


of Customs control, it may, within one (1) year as from the day on which such 


duration expires, file an application with Customs and submit the relevant papers in 


order to obtain such certificate. Customs shall, within 20 days upon receipt of the 


application, verify the facts and issue the certificate upon verification. 


Chapter VI Security on Duties and/or Taxes for Imports and Exports 

  


第六章  进出口货物的税款担保


第七十七条 有下列情形之一,纳税义务人要求海关先放行货物的,应当按照海关初步确定的


应缴税款向海关提供足额税款担保:


(一)海关尚未确定商品归类、完税价格、原产地等征税要件的;


(二)正在海关办理减免税审批手续的;


(三)申请延期缴纳税款的;


(四)暂时进出境的;


(五)进境修理和出境加工的,按保税货物实施管理的除外;


(六)因残损、品质不良或者规格不符,纳税义务人申报进口或者出口无代价抵偿货物时,


原进口货物尚未退运出境或者尚未放弃交由海关处理的,或者原出口货物尚未退运进境的;


(七)其他按照有关规定需要提供税款担保的。


Article 77 Under any of the following circumstances, if the duty and/or tax payer 


requests Customs to release its goods prior to the payment of duties and/or taxes, it 


shall, in light of the amount of the duties and/or taxes payable as determined on a 


preliminary basis by Customs, provide Customs with a security sufficient to 


guarantee the payment of the duties and/or taxes: 


(a) The essential elements for levying duties and/or taxes, such as the classification, 


dutiable value and origin of the goods, have yet to be determined by Customs; 


(b) The duty and/or tax payer is going through the formalities for approval of duty 


and/or tax reduction or exemption with Customs; 


(c) The duty and/or tax payer has filed an application for extension of the time limit 


for payment of duties and/or taxes; 


(d) The goods of the duty and/or tax payer are only temporarily admitted into or 


shipped out of the Chinese mainland; 


(e) The goods of the duty and/or tax payer, except those administered under the 


category of bonded goods, are imported only for repair or exported only for 


processing purpose; 


(f) The duty and/or tax payer has filed a declaration for the import or export of 


goods offered at no cost as compensation or replacement due to damage, inferior 


quality, or incompatible specification of the original goods, but the original imports 


have not been re-exported out of the Chinese mainland or abandoned to Customs, 


or the original exports have not been shipped backed to the Chinese mainland; or 


(g) Any other circumstances under which a security on duties and/or taxes is 


required in accordance with the relevant provisions. 




付费人工翻译

[1] [2] [3] [4] [下一页] 【欢迎大家踊跃评论】
我来说两句
您尚未登录,请登录后发布评论! 【马上登录
评论列表
已有 0 条评论(查看更多评论)

翻译经营

翻译新闻

翻译公司