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《国务院关于修改<中华人民共和国海关稽查条例>的决定》(国务院令第670号,以下简称《决定》)于日前正式签署公布,并将于2016年10月1日起实施。《决定》对现行《海关稽查条例》作了修改,其中增加了一条,作为第二十一条:“海关进行稽查时,可以委托会计、税务等方面的专业机构就相关问题作出专业结论。被稽查人委托会计、税务等方面的专业机构作出的专业结论,可以作为海关稽查的参考依据。”
The State Council’s Decision on Amending the Regulations of the People’s Republic of China on Customs Inspection (Official Decree No. 670 of the State Council, hereinafter referred to as the Decision) was officially announced and announced on October 1, 2016. The Decision amended the existing Customs Inspection Regulations by adding one article as Article 21: “When conducting inspections, the Customs may entrust specialized agencies in accounting and taxation to make professional conclusions on such issues. The audited commissioned accounting, tax and other professional agencies to make professional conclusions, can be used as a reference for customs inspection. ”