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针对一些特殊情况,已缴纳的税款,纳税义务人可申请退还。案情回放2010年8月,S进出口有限公司向A海关申报进口一批铅铋合金粉,缴纳进口关税20余万元,进口环节增值税62万元。A海关对该批货物进行查验,并取样送深圳出入境检验检疫局工业品检测技术中心检验。经鉴定,该批货物送检样品为以铅阳极泥为主的混合物,夹杂有金属残物,属于生产过程中产生的废弃物质,为禁止进口的固体废物。2010年10月,A海关根据《中华人民共和国固体废物污染环境防治法》第七十八条的有关规定,对S公司作出罚款10万元的行政处罚,并责令退运该批固体
For some special cases, the tax paid, taxpayers may apply for refund. Case Review 2010 年 8 months, S Import and Export Co., Ltd. to declare the import of a batch of lead bismuth alloy powder, to pay import tariffs of more than 200,000 yuan, the import value-added tax 620,000 yuan. A Customs inspection of the shipment, and samples sent to Shenzhen Exit Inspection and Quarantine Industrial Products Testing Technology Center inspection. It has been identified that the samples of the goods for inspection are lead anode mud-based mixtures, mixed with metal residues, belong to the waste materials produced in the production process, and are prohibited to import solid waste. In October 2010, according to the relevant provisions of Article 78 of Law of the People’s Republic of China on Prevention and Control of Environmental Pollution by Solid Wastes, Party A imposed an administrative penalty of fining 100,000 RMB on S Company and ordered the return of the batch of solids