202 1 customs deferred tax interest rate

Deferred tax interest = tax payable × interest period × deferred tax interest rate /360, which is the calculation method. You can do the math yourself.

laws and regulations

Article 27 of the Criminal Law of People's Republic of China (PRC) is an accessory if it plays a secondary or auxiliary role in the same crime.

An accessory shall be given a lighter, mitigated or exempted punishment.

Article 153 Crime of Smuggling Ordinary Goods and Articles Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the seriousness of the case:

(1) Whoever smuggles goods and articles and evades a relatively large amount of tax payable, or who is given administrative punishment twice for smuggling within one year and smuggles again, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.

(2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable.

(3) Whoever smuggles goods and articles and evades the tax payable is especially huge or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years.

Fixed-term imprisonment or life imprisonment, and a fine of not less than one time but not more than five times the tax payable or confiscation of property.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than ten years.

Those who smuggle many times without treatment shall be punished according to the accumulated tax payable on smuggled goods and articles.

Different countries have different political and economic conditions and different tariffs. Even in the same country, tariffs have changed in different historical periods. However, in most countries, the following tariffs are basically the same:

① Supervise and manage import and export goods, passengers' luggage and postal articles, and inbound and outbound means of transport, some of which are called customs clearance management, others are called ensuring that goods and articles enter and leave the country legally.

② Impose tariffs and other taxes and fees. In many countries, in addition to collecting tariffs, customs also collect domestic taxes and fees in import and export, such as value-added tax, consumption tax, oil tax and so on. Customs in some countries also impose anti-dumping duties, countervailing duties and fines on imported goods.

(3) Investigate smuggling. Customs departments of various countries investigate and deal with acts of evading supervision, commercial fraud and tariff evasion, especially smuggling goods and articles, especially drugs, which are prohibited and restricted from entering or leaving the country. Customs in various countries have intensified their investigations. The customs of other parts or individual countries have special functions, such as compiling foreign commodity trade statistics, bonded management, coastal patrol alert, managing navigation and protecting copyright and patent rights. At the beginning of the 20th century, some countries supervised intangible trade (service trade) as well as traditional visible trade. Many governments instruct their customs to implement the international export control system, that is, to manage high-tech products, missile technology products, nuclear-related dual-use products, chemical and biological weapons, conventional weapons, environmental pollutants and toxic wastes, endangered species and cultural relics.