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根据新修订的《中华人民共和国进出口关税条例》(国务院令第392号,以下简称《关税条例》)和《国务院办公厅转发国家经贸委等部门〈关于进一步完善加工贸易银行保证金台帐制度的意见〉的通知》(国办发[1999]35号)等有关规定,现就加工贸易内销缓税利息和违反海关监管规定漏缴税款滞纳金征收的有关问题公告如下:
According to the newly revised “Impact of the People’s Republic of China on Import and Export Tariffs” (State Council Decree No. 392, hereinafter referred to as the “Tariff Regulations”) and the General Office of the State Council to forward State Economic and Trade Commission and other departments, "to further improve the processing trade bank guarantee account system The relevant notices of the “Notice of the Opinions” (Guobanfa [1999] No. 35) and other related regulations are hereby announced as follows concerning the issues relating to the interest rate on domestic sales for processing trade and the levy of late payment of tax overdue for violation of customs supervision regulations: