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高端、大型机器设备价格申报时,由买方负担的保修费用、二手机器设备的维修清洗费用等,应计入应税价格。案情某企业申报进口德国产五色平张纸胶印机(无品牌、商品编码8443131901、印刷速度大于16500张/小时,申报单价CIF898,350USD)。海关通过数据比对及相关市场调查咨询,发现该企业申报的五色平张纸胶印机价格明显低于国内市场类似货物成交均价30%。于是向企业要求提供合同及其他相关证明文件,企业先以商业秘密为由不
When the price of high-end and large-scale machinery and equipment is declared, the warranty cost borne by the buyer and the maintenance and cleaning costs of used machinery and equipment shall be included in the taxable price. The case of a company to declare the import of German-made sheetfed offset color printing machine (no brand, product code 8443131901, printing speed greater than 16,500 / hour, the declaration price CIF898,350USD). Through data comparison and relevant market research, the Customs found that the price of the five-color sheetfed offset press declared by the enterprise was significantly lower than the average price of similar goods in the domestic market by 30%. So to the business requirements of the contract and other relevant documents, companies first trade secrets on the grounds not