The paper analyzes the modes of pledge in financial logistics service,discusses the legal feasibility of implementing fi-nancial logistics service of bonded goods and studies the modes and environment of implementing financial logistics service while the bonded goods are condisered as the impowned goods.
首先分析了金融物流业务中抵押物品权利出让方式,进而详细分析了在我国现行的法律框架下,在不同的权利出让模式下,针对保税货物开展金融物流业务的法律可行性。
Bonded goods: Taxable goods held in a government-licensed warehouse pending payment of customs duties and other taxes due.
保税货物:在交纳关税和其他应付税之前,存放在政府特许的仓库内的应税货物。
Bonded warehouse: A government-licensed warehouse that holds taxable goods pending payment of customs duties and other taxes due.
保税仓库:一种政府特许的仓库,用以存放待缴关税和其他税款的应税货物。
(of goods or funds) subject to taxation.
（货物或资金）应征税的。
(a) A consignment of goods, on which customs duties were estimated below RMB 10 yuan;
(a) 应征关税税额在人民币10元以下的货物；
Sale of goods or taxable services by small-scal e taxpayers.
（三）规模纳税人销售货物或者应税劳务的。
Have you got anything dutiable in your trunks?
你的箱内有应纳税的货物吗?
make a declaration (of dutiable goods) to a customs official.
向海关中报应纳税之货物。
clear goods through customs,ie by paying the necessary duties
为货物报关（交税）
collector of customs and excise
关税和货物税收集人
customs bond of unpaid duty goods
未纳税货物的保税书
customs and excise tariff
国内货物和关税税率
In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.
适用出口税率的出口货物有暂定税率的，应当适用暂定税率。
They tried to cheat the Customs by not declaring dutiable goods .
他们试图通过不报应纳税货物来蒙骗海关。
secretly importing prohibited goods or goods on which duty is due.
秘密地运输禁运品或应该缴纳税款的货物。
He noted that goods so imported were required to be put under Customs supervision and control.
他指出，减免税进口货物应在海关监管之下。
"Should the entity or inpidual refuse to make the tax payments, the tax authorities may impound commodities or goods, the value of which is equivalent to the amount of tax payable."
不缴纳的，税务机关可以扣押其价值相当于应纳税款的商品、货物。
(iv) the customs duties and other national taxes payable in the country of importation by reason of the importation or sale of the goods.
(ⅳ)在进口国因进口或销售货物而应付的关税和其他国内税；
"Impound or seal up the taxpayer's taxable commodities, goods or other property, the value of which is equivalent to the amount of tax payable."
扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。