论文部分内容阅读
天宇公司是一家专门从事磷矿石出口的贸易公司。根据有关规定,国家对磷矿石实行出口预核签章管理。2004年,该公司持中国五矿化工进出口商会预核签章的合同以一般贸易方式出口了100余票磷矿石。2005年5月,某海关根据《海关法》、《海关稽查条例》等有关法律、行政法规的规定,对天宇公司上一年度出口磷矿石的情况实施了稽查。经稽查,发现该公司出口的100余票磷矿石中,有72票货物的实际成交价格在扣除法定应扣除的相关海运费、保险费等各项费用之后仍高于其向海关申报的FOB价格(经过商会预核签章的价格)。2005年9月,某海关根据稽查结果,依据相关的法律规定作出征税决定,对天宇公司出口磷矿石低报价格部分予以追征少缴的税款及其滞纳金。天宇公司不服该征税决定,于同年10月向某海关的上一级海关申请行政复议。
Tianyu Company is a trading company that specializes in the export of phosphate rock. According to the relevant provisions of the state of the implementation of export of phosphate rock pre-nuclear seal management. In 2004, the company’s contract with China Minmetals Import & Export Chamber of Commerce for exporting and stamping more than 100 votes of phosphate rock in normal trade. In May 2005, a customs inspected Tianyu’s export of phosphate rock in the previous year according to the provisions of the relevant laws and administrative regulations such as the Customs Law, the Customs Inspection Regulations and other relevant laws and regulations. After inspection, found that the company’s exports of more than 100 votes of phosphate rock, 72 votes in the actual transaction price of goods after deducting statutory deductions from the relevant shipping costs, insurance and other costs are still higher than the declaration to the Customs FOB Price (after the chamber of commerce pre-nuclear seal price). In September 2005, according to the inspection results, a customs office made a tax decision based on the relevant laws and regulations and imposed less tax and late fee on part of the lower export quotation of phosphate rock exported by Tianyu Company. Tianyu Company refused to accept the tax decision and applied for administrative reconsideration to the Customs at the next higher level in October of the same year.