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中国加入WTO后,中国海关全面实施《WTO海关估价协定》,海关估价工作严格遵循国际上通行的做法,保障进出口企业的公平竞争。由于进口废金属的再生与利用行业在我们国家的发展时间不长,市场还不成熟,国家相应的政策法规也有待完善,企业行为和行业秩序还有待规范。为了保障我国废金属的正常进口秩序,保证国家税收应收尽收,海关总署在进口废金属的海关价格管理体系、立法体系和海关对进口废金属的估价体系等方面做了大量的工作,采取了许多新的举措。
After China’s accession to the WTO, the Chinese customs have fully implemented the WTO Agreement on Customs Valuation, and the customs valuation work strictly follows internationally accepted practices to ensure fair competition between import and export enterprises. As the import of scrap metal regeneration and utilization of the industry in our country’s development is not long, the market is not mature, the corresponding national policies and regulations have yet to be perfected, and corporate behavior and industry order yet to be standardized. In order to ensure the normal import order of scrap metal in our country and ensure that the state tax revenue should be fully collected, the General Administration of Customs has done a great deal of work in the customs price management system for imported scrap metal, the legislative system and the customs’ valuation system for imported scrap metal, Many new initiatives have been taken.