规范“价值相当于……”法规条文策

• 作 者: 任振理
• 出 处: 税收征纳
• 发表日期: 2002年03期
• 关键词: 税务机关 中国税务 法规条文 征管法 维持原判 二审法院 账面净值 依法治税 税务人员 有关费用

一 不久前《中国税务报》刊载姜传武《如何界定“价值相当于……》的文章,讲到某地税务机关因对不缴纳税款的纳税人扣押了超过其“价值相当于应纳税款”(含未缴纳的滞纳金)的商品。纳税人以此举违反了《税收征管法》的规定,向人民法院起诉,法院对此案裁定税务机关违法,税务机关不服提起上诉,二审法院维持原判,以税务机关败诉告终。该

Not long ago, the China Tax Newspaper published Jiang Chuanwu’s article “How to Define a Value Equal to ... ...”, stating that the tax authorities in some place detained more taxpayers than their “taxable value equivalent” for taxpayers who did not pay tax, (Including non-payment of late fees) .Typical taxpayers in violation of the “Tax Administration Law” provisions, to the people’s court, the court ruled the tax authorities illegal, the tax authorities refused to accept the appeal, the trial court upheld the original verdict , The tax authority to defeat the end