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海关估价是指海关为征收关税等目的,确定进出口货物的完税价格的工作程序。估价确定的价格为完税价格,完税价格是海关征收关税和海关代征的国内税的基础。各国海关所采用的估价原则、标准、方法和程序等都影响完税价格的确定。《WTO海关估价协定》以客观贸易实际为基础,规定了海关估价的方法和程序;规定了海关和进口商的权利和义务。实施《WTO海关估价协定》将对中国海关的关税体制,尤其是海关估价体制产生实质性影响。
Customs valuation refers to the Customs for the purpose of collecting tariffs and other work procedures to determine the dutiable value of import and export goods. Valuation of the price determined for the duty-paid price, duty-paid price is collected by the customs duties and customs on behalf of the domestic tax base. The valuation principles, standards, methods and procedures adopted by the customs in each country all affect the determination of the dutiable value. The WTO Customs Valuation Agreement sets out the methods and procedures for customs valuation based on objective trade practices and stipulates the rights and obligations of customs and importers. The implementation of the “WTO Customs Valuation Agreement” will have a substantive impact on China’s customs tariff system, especially the customs valuation system.