商品归类、海关估价与原产地规则:国际比较与立法建议

发布时间：2018-02-11 11:07

本文关键词： 商品归类制度海关估价制度原产地规则关税法　出处：《国际税收》2017年05期 　论文类型：期刊论文

【摘要】：商品归类、海关估价与原产地规则具有很强的规范性与技术性,如何遵循税收法定原则的要求制定适配我国改革实际的立法规定,是关税法立法中的重点和难点问题。WCO《商品名称及编码协调制度公约》与WTO《海关估价协议》、《原产地规则协议》要求各缔约方必须在国内法律法规中明确商品归类、海关估价与原产地规则的通行规定,并可结合本国情况对授权条款加以微调,以为因应。我国关税法应该设专章规定"关税税基的确定",明确商品归类依据,调整"完税价格"计税范围、增加特许权使用费与关联交易等规定,增加非优惠原产地规则与优惠原产地规则的适用范围、原产地标准与原产地证明等条款,明确预归类、预审价与原产地预确定制度。
[Abstract]:The classification of commodities, customs valuation and rules of origin are highly normative and technical. How to follow the requirements of the legal principles of taxation to make legislative provisions suitable for the actual reform of our country? WCO Convention on Harmonized system of Commodity names and codes and WTO Customs valuation Agreement. The Agreement on rules of Origin requires parties to specify the classification of commodities in their domestic laws and regulations. The general provisions on customs valuation and rules of origin, and may fine-tune the terms of authorization in the light of domestic circumstances, in order to meet the... China's tariff Law should set up a special chapter to specify the "determination of the tariff tax base," and to clarify the basis for the classification of commodities. Adjust the tax scope of "customs payment price", increase the provisions of royalties and related party transactions, increase the scope of application of non-preferential rules of origin and preferential rules of origin, criteria of origin and certificates of origin, and clearly classify them in advance, Pre-pricing and pre-determination of origin system.
【作者单位】：海关总署研究中心;上海市浦东新区国家(地方)税务局;中央财经大学国际税务研究中心;中国政法大学财税法研究中心;
【基金】：世界银行“中国关税立法国际比较研究”项目财政部“关税立法国际比较研究”项目海关总署国际司“欧盟海关法翻译与比较研究工作”项目上海市教委2016年度“晨光计划”项目“丝绸之路经济带贸易畅通法律机制构建研究——基于海关国际合作视角”(项目编号:16CG68) 中国政法大学校级人文社会科学研究项目“中欧关税立法比较与借鉴研究”(批准号:15ZFZ82008) 中央财经大学“中国财政发展协同创新中心”项目的阶段性研究成果
【分类号】：D996.1;F752.5

【相似文献】