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  • 中国税関が輸入貨物の自主申告納税制度のパイロット・プログラムを実施

中国税関が輸入貨物の自主申告納税制度のパイロット・プログラムを実施

中国税関が輸入貨物の自主申告納税制度のパイロット・プログラムを実施

チャイナタックスアラート(中国税務速報)- 第30回, 2016年11月

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中国税務速報

税関総署は、2016年 10 月 29 日付で「税金の徴収と管理に係わるパイロット・プログラムの試行に関する公告」(税関総署2016年第62号公告、以下「第62号公告」)を公布した。これは、従前からの輸入貨物税関申告書の審査後に通関できる業務モデルを見直すものである。その目的は、輸出入事業者に対して法令遵守及び自主的な管理意識の一層の向上を図るものであり、「誠実な法令遵守の輸出入事業者には利便性、信用喪失の輸出入事業者にはペナルティ」の原則を徹底させ、通関時の効率を高める狙いである。

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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

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