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1、对海关行政处理决定不服的复议 (1)纳税争议 纳税争议的范围包括:对海关在完税价格审定、税则归类、原产地、税率和汇率适用,缓征、减征或者免征税款,税款的征收、追缴、补税、退税,征收滞纳金,从银行帐号划拨税款,拍卖或变卖财产抵缴税款及其他征税行为等有异议的。
(1) Tax dispute The scope of the tax dispute includes: applying to the Customs the application of dutiable tax price, tax classification, place of origin, tax rate and exchange rate, mitigation, reduction or exemption from tax, Tax collection, recovery, tax refunds, tax refunds, overdue taxes, transfer of taxes from bank accounts, auction or sale of property against taxes and other taxation practices, etc. There are objections.