| ID: | TARP-034 |
| Title: | Ke Jiali Science Technology Development Ltd., Jiangxi Province v PRC Shanghai Customs |
| Source: | Shanghai No.2 Intermediate People’s Court |
| Parties: | Ke Jiali Science Technology Development Ltd. (plaintiff), Jiangxi Province v PRC Shanghai Customs (defendant) |
| Dispute Resolution Organ: | Shanghai No.2 Intermediate People’s Court |
| Year: | 2001 |
| Pages: | 0 |
| Author(s): | |
| Keywords: | China, custom agency, customs, development, evidence, import duties, technology, trade, transparency, value-added tax |
| Abstract: | On 28 April 2001, the defendant issued a Payment Notice of value added tax and a Payment Notice of Import Duties to the plaintiff. It was decided that Electron Audio-frequency Power Amplifier (“Amplifier”) was imposed tax of $200 each. The plaintiff objected and claimed that they applied to the customers $46-$56 for each “Amplifier”, with relevant contract and invoice. There was lack of evidence and legislative authorities for the defendant to levy tax $ 200 for each “Amplifier”. The plaintiff applied to the General Administration of Customs of the PRC for administrative reconsideration, which was made on 2 July 2001 and maintained the defendant’s payment notices. The plaintiff sued. |
| Secured: | False |
| Download Article: | Available here |
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