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一、问题的提出完税价格作为关税的计税依据，是准确计算关税应纳税额的关键所在。根据国务院1992年3月第二次修订颁布的《中华人民共和国海关进出口关税条例》（以下简称《进出口关税条例》）和1994年1月经国务院批准、海关总署修订发布的《中华人民共和国海关进出口税则》的?
First, the question raised Duty-paid prices as a tax basis for tax calculation is the key to accurately calculate the amount of tax payable. According to the Customs Import and Export Tariff Regulations of the People’s Republic of China promulgated by the State Council in March 1992 (the “Import and Export Tariff Regulations”) and the approval of the State Council in January 1994, the General Administration of Customs revised and promulgated the “People’s Republic of China Customs import and export tax ”?