These tax -related violations are not punished or included in the record of integrity
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-04-09
The "active disclosure" system is a policy -benefit enterprise policy launched by the customs. The purpose is to guide and encourage enterprises to self -examination and self -correction, abide by laws and self -discipline, and optimize the business environment. At present, in order to promote foreign trade to maintain stability and improve quality, help stabilize the economic and stable industrial chain supplyIn the chain, the General Administration of Customs issued a new active disclosure regulations (commonly known as announcement of No. 54), which actively disclosed the initiative of import and export enterprises and units before the customs discovery, and had a tax -related violations that have been corrected in time in accordance with the customs requirements.Do not be included in the process of integrity records.
These situations are not administrative penalty
Import and export enterprises and units actively disclose tax -related violations. If one of the following circumstances, it will not be punished by administrative penalties:
1. It took the initiative to disclose to the customs within six months from the date of the incident of taxation.
2. Within six months from the date of the incident of tax -involved violations, it will actively disclose to the customs within one year after the occurrence of taxation.RMB 1 million.
These behaviors are not included in credit records
Import and export enterprises and units proactively disclosed and were warned by the customs or a warning of administrative penalties for more than 1 million yuan.If a senior certified enterprise actively discloses tax -related violations, the customs shall not suspend the corresponding management measures for the enterprise during the investigation of the customs case.
Special Note
1. Remind again that these tax -related violations must be proactively disclosed before the customs discovery, and it has been corrected in time according to the customs requirements.
2. These measures are valid from July 1, 2022 to December 31, 2023.
3. Do not relax the requirements for declaration specifications and timely taxation in time.Announcement 54 reflects the law enforcement concepts of Chinese customs's "law -abiding errors" and "wide strict and strict", and provides an opportunity to take the initiative to "stop loss and reduce damage" for import and export companies.However, the relevant units cannot be lucky, and risks cannot be accumulated in operation and maintenance. Under the premise of compliance with the sense of responsibility of "rest assured", they must be stable and far away.
Speaking of compliance, "China Customs" magazine will recently organize customs experts from customs, think tanks, and enterprises to carry out targeted in -depth analysis on the compliance of customs compliance. Please pay attention.You are also welcome to leave a message on this article on the topic of "Customs Compliance".
These situations are not administrative penalty
Import and export enterprises and units actively disclose tax -related violations. If one of the following circumstances, it will not be punished by administrative penalties:
1. It took the initiative to disclose to the customs within six months from the date of the incident of taxation.
2. Within six months from the date of the incident of tax -involved violations, it will actively disclose to the customs within one year after the occurrence of taxation.RMB 1 million.
These behaviors are not included in credit records
Import and export enterprises and units proactively disclosed and were warned by the customs or a warning of administrative penalties for more than 1 million yuan.If a senior certified enterprise actively discloses tax -related violations, the customs shall not suspend the corresponding management measures for the enterprise during the investigation of the customs case.
Special Note
1. Remind again that these tax -related violations must be proactively disclosed before the customs discovery, and it has been corrected in time according to the customs requirements.
2. These measures are valid from July 1, 2022 to December 31, 2023.
3. Do not relax the requirements for declaration specifications and timely taxation in time.Announcement 54 reflects the law enforcement concepts of Chinese customs's "law -abiding errors" and "wide strict and strict", and provides an opportunity to take the initiative to "stop loss and reduce damage" for import and export companies.However, the relevant units cannot be lucky, and risks cannot be accumulated in operation and maintenance. Under the premise of compliance with the sense of responsibility of "rest assured", they must be stable and far away.
Speaking of compliance, "China Customs" magazine will recently organize customs experts from customs, think tanks, and enterprises to carry out targeted in -depth analysis on the compliance of customs compliance. Please pay attention.You are also welcome to leave a message on this article on the topic of "Customs Compliance".