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盛晖公司是一家生产节能灯具的出口企业,产品远销欧美各地。该公司有一部分原材料是采用保税进口的方式进来,生产之后再出口销售。2016年8月该公司纳税自查的时候发现:2015年度有一笔保税料件报关出口收入漏掉申报,发票金额为100万美元,折合人民币620万元。根据税法相关规定,因为已经过
Shenghui company is a production of energy-saving lamps export enterprises, products are exported to all over Europe and the United States. Some of the company’s raw materials come in bonded imports and are exported for export after production. In August 2016, when the company paid taxes, it found that: In 2015, a declaration of missing export declaration was made on the declaration of bonded materials and the invoice amount was 1 million U.S. dollars, equivalent to 6.2 million yuan. According to the relevant provisions of the tax law, because it has passed