How to measure the punishment of illegal purchasing?

The word purchasing is almost full of our life. It is always said that it is very cheap to buy milk powder, bags and clothes abroad. Many people also buy at a lower price because of purchasing.

good-natured

Dongdong

However, with the incident of "stewardess purchasing case" and the high sentence of 1 1, people began to talk about purchasing. Purchasing personnel do not understand the law and dare not engage in purchasing business, and consumers are afraid of being involved in prison.

Today, Mr. Chen Xiaowei will explain in detail the laws and regulations on purchasing, and the difference between legal purchasing and illegal purchasing.

1. What is legal purchase?

1. Individuals go abroad for tourism or business, and buy articles of no more than a certain value (less than 5,000 yuan) and quantity from abroad, and give them to relatives and friends for their own use or after returning home.

It is also a legal act if the goods carried by the outbound personnel exceed 5,000 yuan, or exceed a certain amount, but they pay taxes themselves.

2. Merchants engaged in special purchasing, entrusted by domestic residents to buy designated goods abroad, need these merchants to pay taxes legally in accordance with laws and regulations. Note that the merchants here can also be individuals, that is, individuals or units specializing in purchasing business.

Second, how to determine the amount of legal purchasing?

Announcement No.54 of the General Administration of Customs stipulates: "If the total value of imported articles purchased by individual residents for their own use abroad is less than RMB 5,000 (including RMB 5,000), and the amount is limited to personal use and reasonable, the customs will release them duty-free";

Announcement No.43 of the General Administration of Customs stipulates: "The import tax payable by individuals mailing imported articles is RMB.

50 yuan (including 50 yuan)

The following items shall be exempted by the customs. "

"Regulations on the Implementation of Customs Administrative Punishment" stipulates that "personal use" refers to the personal use of passengers or recipients, giving them to relatives and friends instead of selling or renting them;

Third, how to determine the legal purchase quantity?

"Reasonable quantity" means that the customs determines a quantity that conforms to common sense according to the relevant situation of the entrant or recipient, the purpose of entry and residence, and the length of residence.

What needs to be emphasized here is:

"Personal legal purchasing" must be "personal use", that is, the goods brought into China must have the characteristics of "non-trade" and will not be used for sale or rental after being brought into China.

Professional procurement must

Carry out purchasing business within the legal scope, and directly mail the goods to other residents in China after purchasing them abroad. Professional purchasing will include tax in the total price charged by domestic residents. Another way is for domestic resident customers to pay their own taxes when signing the contract.

It can be seen that in the overseas purchasing business, these imported goods will enter the trade field again, so overseas purchasing goods are classified as commodities, and regardless of their value, they must be taxed according to the regulations.

Summary:

Individual residents who travel abroad or engage in business activities and buy goods to bring back to China within a certain value and quantity limit may not be taxed.

Professional purchasing individuals or units, regardless of the value and quantity, need to pay taxes according to law. Purchasing that pays taxes according to law is legal purchasing, otherwise it is illegal purchasing.

4. What form of purchasing will constitute the crime of smuggling?

China's Criminal Law stipulates a variety of smuggling crimes, but the crime of smuggling ordinary goods and articles is more related to daily purchasing business. The law also stipulates the relevant sentencing for the crime of smuggling ordinary goods and articles:

(1) Circumstances that can be sentenced to fixed-term imprisonment of not more than three years or criminal detention:

1. The accumulated tax payable for tax evasion is more than 65,438+10,000 yuan but less than 500,000 yuan;

2. The perpetrator received the second administrative punishment for smuggling within 1 year, and then engaged in smuggling ordinary goods and articles.

3. If a unit commits a crime, and the unit evades the tax payable of more than 200,000 yuan and is dissatisfied with 1 10,000 yuan, the directly responsible person in charge and other directly responsible personnel of the unit shall be sentenced to corresponding penalties.

(2) Circumstances that can be sentenced to fixed-term imprisonment of not less than three years but not more than ten years:

1. The accumulated tax payable is more than 500,000 yuan but less than 2.5 million yuan.

2. Although tax evasion is more than 300,000 yuan but less than 500,000 yuan, whoever commits one of the following acts shall also be sentenced to fixed-term imprisonment of not less than three years but not more than ten years: the ringleader of a criminal group; Smuggling with special vehicles; Bribery and smuggling; Smuggling by using special people (minors, pregnant women, etc.). ); Gather people to obstruct anti-smuggling

3. If it is identified as a crime committed by a unit, and the unit evades the tax payable from 6.5438+0 million yuan to less than 5 million yuan, the directly responsible person in charge and other directly responsible personnel of the unit shall be sentenced to corresponding penalties.

(three) can be sentenced to fixed-term imprisonment of more than ten years or life imprisonment:

1. Accumulated tax evasion is above 250 yuan.

2. Although the tax payable is more than 6.5438+500,000 yuan but less than 2.5 million yuan, they have: the ringleaders of criminal groups; Smuggling with special vehicles; Bribery and smuggling; Smuggling by using special people (minors, pregnant women, etc.). ); There are provisions for reducing the amount of people gathered here to obstruct the anti-smuggling because of the particularly bad influence of the circumstances.

3.

If it is identified as a unit crime

If the taxable amount of the unit is more than 5 million yuan, the directly responsible person in charge and other directly responsible personnel shall be punished accordingly.

According to China's current laws and regulations, individual inbound passengers (non-professional purchasing personnel) can enjoy duty-free items within 5,000 yuan. More than 5000 yuan, you need to declare and pay taxes on your own initiative. It should be noted here that people who specialize in purchasing do not have the above tax exemption regulations, and they have to pay taxes regardless of the value.

The crime of smuggling ordinary goods and articles is the crime of smuggling ordinary goods stipulated in Article 153 of China's Criminal Law, only when the tax payable exceeds RMB 654.38+10,000.