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

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.