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Announcement of the General Administration of Customs | | 海關總署公告 |
(No. 127 [2023]) | | (2023年第127號) |
In order to further optimize the business environment and promote the high-quality development of foreign trade, in accordance with the Customs Law of the People's Republic of China, the Administrative Penalty Law of the People's Republic of China, the Regulation on Customs Audits of the People's Republic of China, and other relevant laws, regulations, and rules, the matters concerning the handling of voluntary disclosure of regulatory violations and prompt corrective actions by import and export enterprises and entities before they are discovered by the Customs are hereby announced as follows: | | 為進一步優化營商環境,促進外貿高質量發展,根據《中華人民共和國海關法》《中華人民共和國行政處罰法》《中華人民共和國海關稽查條例》等有關法律法規規章的規定,現就處理進出口企業、單位在海關發現前主動披露違反海關規定的行為且及時改正的有關事項公告如下: |
I. Any import or export enterprise or entity that voluntarily discloses its regulatory violation of Customs provisions under any of the following circumstances shall not be subject to an administrative penalty: | | 一、進出口企業、單位主動披露違反海關規定的行為,有下列情形之一的,不予行政處罰: |
1. It voluntarily discloses any tax-related regulatory violation to the Customs within six months from the date of its occurrence. | | (一)自涉稅違規行為發生之日起六個月以內向海關主動披露的。 |
2. It voluntarily discloses any tax-related regulatory violation to the Customs more than six months but within two years from the date of occurrence of the regulatory violation, and the amount of unpaid or underpaid tax accounts for less than 30% of the tax payable, or the amount of unpaid or underpaid tax is less than one million yuan. | | (二)自涉稅違規行為發生之日起超過六個月但在兩年以內向海關主動披露,漏繳、少繳稅款占應繳納稅款比例30%以下的,或者漏繳、少繳稅款在人民幣100萬元以下的。 |
3. It affects the state's administration of export tax refund: | | (三)影響國家出口退稅管理的: |
(1) It voluntarily discloses its regulatory violation to the Customs within six months from the date of its occurrence. | | 1.自違規行為發生之日起六個月以內向海關主動披露的; |
(2) It voluntarily discloses its regulatory violation to the Customs more than six months but within two years from the date of its occurrence, which affects the state's administration of export tax refund, and the possible over-refund of tax accounts for less than 30% of the refundable amount, or the possible over-refund of tax is less than one million yuan. | | 2.自違規行為發生之日起超過六個月但在兩年以內向海關主動披露,影響國家出口退稅管理且可能多退稅款占應退稅款的30%以下,或者可能多退稅款在人民幣100萬元以下的。 |
4. The actual unit consumption of a processing trade enterprise is lower than its declared unit consumption due to process improvement, inaccurate declaration of the proportion of non-bonded materials used, or any other reason, and the resulting leftover materials, semi-finished products, or finished goods have not been disposed of or have been re-exported through processing trade. | | (四)加工貿易企業因工藝改進、使用非保稅料件比例申報不准確等原因導致實際單耗低于已申報單耗,且因此產生的剩余料件、半制成品、制成品尚未處置的,或者已通過加工貿易方式複出口的。 |
5. The provisions of subparagraph (1) of Article 15 of the Regulation on the Implementation of Customs Administrative Punishment of the People's Republic of China apply, and corrective actions have been taken in a timely manner without causing harmful consequences: | | (五)適用《中華人民共和國海關行政處罰實施條例》第十五條第(一)項規定,及時改正沒有造成危害後果的: |
(1) The violation of law or regulation is voluntarily disclosed to the Customs before 24:00 on the last day of the month when the violation occurs and affects the statistical total value of not more than 10 million yuan. | | 1.違法違規行為發生當月最後一日24點前,向海關主動披露且影響統計人民幣總值1000萬元以下的; |
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