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	暂准进境货物内销缓稅利息计征与否之决定因素探究; Research on the Determinants of Collection of Deferral Interest of Tax on Temporary Import Cargos
	林国
	2013-03-30
关键词	暂准进境货物 内销 缓稅利息 决定因素 temporary import cargo domestic sale deferral interest of tax determinant
英文摘要	暂准进境货物进境后的状态有加工、储存和使用三种,在不同状态下的暂准进境货物有的内销需征收缓稅利息,有的则不征收。通过对各类暂准进境货物的异同、状态变化和对税收优惠政策的利用情况进行分析,结果表明:暂准进境货物内销缓稅利息计征与否的关键因素是公平原则的要求,即缓税利息制度存在与执行的意义所在。; The imported temporary cargos will be processed,stored and used.In different cases,some of which are required to collect the deferral interest of tax in domestic sales,while others are not.This paper analyzes the similarities and differences and state change of a variety of temporary import cargos,as well as the use of preferential tax policies,the result shows that the key factors determining whether to collect the deferral interest of tax or not in domestic sales is the principle of fairness,that is,the ultimate meaning of the deferral interest of tax.; 福建省教育厅社会科学课题(JA12370S)
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/100187]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	林国. 暂准进境货物内销缓稅利息计征与否之决定因素探究, Research on the Determinants of Collection of Deferral Interest of Tax on Temporary Import Cargos[J],2013.
APA	林国.(2013).暂准进境货物内销缓稅利息计征与否之决定因素探究..
MLA	林国."暂准进境货物内销缓稅利息计征与否之决定因素探究".(2013).

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