|
571. |
2013.02.27 |
中快遞業者報運進口低價免稅快遞貨物，經海關查核實到貨物與原申報內容不符，違反海關緝私條例第37條第1項規定之案件，應以依關稅法核定之完稅價格，按實到貨物應歸屬稅則號別之稅率核算之應納稅額，作為其所漏稅額。
英Where a declaration for tax-free cargo of import express is found inconsistent with the real cargo and in violation of Paragraph 1 of Article 37 of the Customs Anti-smuggling Act, the evaded taxes shall be the taxes payable for the real cargo, which are calculated based on the tariff code and its rate that the real cargo falls into.
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|
572. |
2013.02.27 |
中海關管理進出口貨棧辦法
英Regulations Governing the Customs Management of Import and Export Warehouses
|
|
573. |
2013.02.27 |
中運輸工具進出口通關管理辦法
英Regulations Governing the Management of Import/Export Clearance for Transportation means
|
|
574. |
2013.01.07 |
中稅捐稽徵法施行細則
英Enforcement Rules of the Tax Collection Act
|
|
575. |
2013.01.04 |
中財政部國有財產署各分署組織準則
英Organization Regulations of the Branches of National Property Administration, Ministry of Finance
|
|
576. |
2013.01.04 |
中財政部國有財產署處務規程
英Regulations Governing the Administrative Affairs of the National Property Administration, Ministry of Finance
|
|
577. |
2012.12.14 |
中統一發票使用辦法
英Regulations Governing the Use of Uniform Invoices
|
|
578. |
2012.12.14 |
中營業登記規則
英Regulations Governing Business Registration
|
|
579. |
2012.12.06 |
中特定營業人辦理外籍旅客購物退稅應注意事項
英Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers
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|
580. |
2012.12.05 |
中所得稅法
英Income Tax Act
|