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各省、市、自治区税务局:根据财政部(82)财预字第91号《制发关于罚没财物管理办法的通知》的规定,并经海关总署同意,现将税务机关代海关处理走私案件的上缴罚没财物收入和办案费用的领取、使用的具体办法补充规定如下:一、税务机关代海关处理的走私案件,其罚没收入上缴财政的办法:1、属于应当上缴中央财政的50%的罚没收入,按照海关总署和财政部(81)罚查字第983号、(81)财预字第225号《关于税务部门处理走私案件的联合通知》规定的联系区域,
Tax authorities of all provinces, municipalities and autonomous regions: In accordance with the provisions of Cai Yu Zi Zi No.91 issued by the Ministry of Finance (82) and the consent of the General Administration of Customs, the tax authorities now handle the smuggling cases on behalf of the Customs The supplementary provisions of the specific measures for receipt and use of confiscated property and handling expenses shall be as follows: 1. Measures taken by the tax authorities on behalf of the Customs to handle smuggling cases and confiscate their revenues for confiscation in the financial sector: 1. Fines and penalties of 50% which should be turned over to the central government Income, according to the contact area stipulated by the General Administration of Customs and the Ministry of Finance (81) Penal Code 983, (81) Cai Zu Zi No.225 “Joint Circular on Handling Cases of Smuggling by Tax Authorities”