"the goddess of justice do not open eyes" (CITIC publishing house, January 2016) is a known legal subject knowledge on production, is known to almost team following the "pioneering, we in the know about what?" "money" operation after the launch of the knowledge series of third books. This book consists of dozens of active in the line of judicial practitioners, according to the legal issues of interest to the user, and write the answer.
surging news published "authorized purchasing smuggling?" section.
is divided into "non tax smuggling smuggling and smuggling tax". "Non tax smuggling" mainly imports or exports goods prohibited or controlled by the state, including arms, drugs, cultural relics, etc.. The answer does not involve non tax smuggling content.
the answer to discuss "smuggling" means "smuggling tax", generally refers to the import and export process, do not pay or pay less should pay tariffs and import taxes. In the import and export process, regardless of the size of the amount of tax evasion, are smuggling". But constitute the smuggling of the penalty point is cumulative tax evasion of more than fifty thousand yuan".
sea purchase, purchasing such acts constitute a crime of smuggling, to see all the customs clearance of goods or type, whether the consignee truthfully declare to the customs the price of the goods and use of information, and to pay taxes or tax exemption. If you do not declare the label is not, then you are declared by the Customs duty-free personal use of goods, if it is not, it can also be false declaration.
to give an example of a variety of situations to illustrate:
• assuming that Chinese citizen Liu Kanshan asked a friend in a country will be a brand leather shoes mailed to liu.
then according to our common sea purchase, purchasing behavior, a variety of circumstances to analyze whether the behavior constitutes a crime of smuggling Liu Wang Shan (does not constitute a smuggling case only 1, 2, 6, 10, four).
1 customs clearance, the customs directly through, Liu will be wearing leather shoes everywhere. Does not constitute smuggling.
2 customs clearance, the customs and Excise Department requires the collection of customs duties, Liu went to the post office to pay, after the receipt of leather shoes to wear everywhere. Does not constitute smuggling.
3 "sports shoes". Customs clearance, the customs directly through, Liu will be wearing leather shoes everywhere. Constitute smuggling.
4 "sports shoes". Customs clearance, the customs and Excise Department according to the requirements of sports shoes to collect customs duties, Liu to the post office to pay, after the receipt of leather shoes to wear everywhere. Constitute smuggling.
5 "sports shoes". Clearance, customs unpacking inspection, according to the requirements of leather shoes to collect customs duties, Liu went to the post office to pay, after the receipt of leather shoes to wear everywhere. Attempted smuggling. 6 customs clearance, the customs directly through, Liu received after the shoes will wear everywhere, wearing old do not like, sold to Wang Tingtao. Does not constitute smuggling.
7 customs clearance, customs directly through, >