【摘 要】
：
关于进境货物的申报期限及滞报金计收问题,现行《中华人民共和国海关法》、海关总署令第103号《中华人民共和国海关进出口货物申报管理规定》、海关总署令第128号《中华人民
【机 构】
：
青岛港湾职业技术学院,山东青岛,266404
论文部分内容阅读
关于进境货物的申报期限及滞报金计收问题,现行《中华人民共和国海关法》、海关总署令第103号《中华人民共和国海关进出口货物申报管理规定》、海关总署令第128号《中华人民共和国海关征收进口货物滞报金办法》都做了具体的规定.笔者及业内人士结合《报关实务》课程授课及企业报关实践,认为现行法律、部门规章的相关规定有不相符合之处,给进口企业及受委托的报关企业计算进境货物申报期限及滞报金的计收带来了迷茫和困惑,笔者通过对相关规定的详细分析及对法律、部门规章法律效力的强弱程度,对现行法律法规关于进境货物进境申报规定及滞报金计收问题进行了研究探讨,并提出了自己的观点:部门规章的规定要与法律规定相吻合,海关总署令第128号《中华人民共和国海关征收进口货物滞报金办法》第二章第四条规定应当进行修改.
其他文献
This article revealed two valuable case reports about two young females suffered tuberculous meningitis after cesarean section.After antituberculous therapy,the
Recent improvements in the speed and accuracy of DNA sequencing, together with increasingly sophisti-cated mathematical approaches for annotating gene networks,
Bone is a highly vascularized tissue, although this aspect of bone is often overlooked. In this article, the importance of blood flow in bone repair and regener
Objective Nucleos(t)ide analogues(NAs)na?ve chronic hepatitis B(CHB)patients were given rescue combination therapy after drug resistance to lamivudine or adefov
Objective To investigate the infection rate of hepatitis C virus among the ambulatory patients and in-patients of a tertiary teaching hospital,and study the dem
Elevated oxidative stress (OS) during aging leads to bone loss. OS increases intracellular Ca2+ ([Ca2+]i), resulting in cellular damage and death. We show earli
Osteoporotic hip fracture is associated with significant trabecular bone loss, which is typically characterized as low bone density by dual-energy X-ray absorpt
NF-κBp50/p52 double knockout (dKO) and RANK KO mice have no osteoclasts and develop severe osteopetrosis associated with dwarfism. In contrast, Op/Op mice, whi
研究目的:通过1970-2012年间世界卫生大会议题的分析来揭示国际卫生问题的特征和趋势;研究方法:将世界卫生大会A/B委员会的议题分成行政事务与卫生技术事务,第65届世界卫生大
为了提高图像在无线信道传输的有效性和可靠性,提出一种优化的LDPC信道编码的不等保护图像传输系统——用PEG方法直接生成列重增加的校验矩阵的系统编码。指出由于LDPC码的不