The tax revenue is prepared and evades taxes, there are obvious differences between evading payment of duty, there are different characteristics each.
税收筹划与偷税、避税之间有着明显的区别，各自有着不同特征。
Article 37. Taxpayers shall pay duties to the designated Banks within 15 days starting from the day when the customs issues the letter of payment of duty.
第三十七条纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。
Public funds include the funds of unit connecting with the duty of national public servants, and other properties used as the means of payment, balance, or bargained for funds with other unit.
“公款”是指与国家工作人员职务有关的单位款项，或者作为支付、结算等手段以及作为对价以获取其他单位款项的其他财产。
Trading activities transaction can be realized before goods are imported, which leads to the deferred payment of import duty & VAT – mitigate cash flow pressure on both of buyer and seller;
买卖双方先交易后进口，缓缴进口关税及增值税——缓解买、卖双方的资金压力；
Trading activities transaction can be realized before goods are imported, which leads to the deferred payment of import duty & VAT – mitigate cash flow pressure on both of buyer and seller;
买卖双方先交易后进口，缓缴进口关税及增值税——缓解买、卖双方的资金压力；
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