Ren Refused To Accept The ChangSha Customs Tax Collection Case Analysis

With the improvement of economic living conditions and the progress of Internet technology,global-ecommerce develops rapidly.,The public through overseas oneline shopping to buy goods has become our routine shopping options.More and more people began to contact and concern to the import duties on imported articles collectin and managenment system.It is a typical case in the import duties dispute of many imported goods.Through the elaboration and analysis of this specific case,the author inquires into the current system of withholding agent in China and the import duties administration.Ren disagrees with the Changsha Customs duties collection case.The two parties focus mainly in two aspects: First,wether the act of Changsha Customs commissioning the postal express delivery Co.,Ltd.Hunan to collect duties is legit or not;Second,the mask and hair dye classification and application Of the duties rate standards and the determination of the duty-paid value of goods.After analyzing and discussing the concept of the administration according to law,the principle of taxation legality,the concept,characteristics,rights and obligations,legal relations,classification of goods,tax rate and dutiable value of the withholding agent,I summarize the case that Ren dissatisfied Changsha Customs form the following four ascepts: First,Changsha Customs entrusts Hunan Post Express Co.,Ltd to collect dutics acts in line with China's relevant laws and regulations;Second,the parcel postal mask and hair dye should be classified as cosmetics and should be in accordance with the 50% tax levy import duties;Third,the package inside the mask and hair dye dutiable value of 1,000 yuan;Fourth,the postal mask and hair dye should be levied 500 yuan in taxes.By analyzing the cases and summarizing the existing problems in the process of collecting import goods,and then combining with the reality requirements,And other aspects of its reform and improvement.