什么是關(guān)稅起征點(diǎn)
關(guān)稅起征點(diǎn)指依據(jù)關(guān)稅相關(guān)條例規(guī)定,對(duì)征稅對(duì)象開(kāi)始征稅的起點(diǎn)數(shù)額,當(dāng)關(guān)稅征稅對(duì)象的數(shù)額達(dá)到關(guān)稅起征點(diǎn)時(shí),應(yīng)就征稅對(duì)象的全部數(shù)額征稅,當(dāng)關(guān)稅征稅對(duì)象的數(shù)額未達(dá)到起征點(diǎn)時(shí)不征稅。