关税减免税制度的国际比较与中国关税法立法

发布时间：2018-04-05 16:02

本文选题：关税　切入点：减免税　出处：《国际税收》2017年04期

【摘要】：关税减免税具有很强的政策性和变动性,如何遵循税收法定原则的要求对其予以规制是关税法立法中的重点和难点问题。《京都公约》和相关国际条约要求各成员方必须在国内法律中明确列明法定减免税事项,对符合"特定目的"和"特定条件"的货品可以授权政府实施政策性减免税。我国关税法应当设专章规定"关税减免和特别征收措施",扩大法定减免税范围,对特定减免税在设立目的、特定条件、具体事项、适用期限和决策程序上进行系统规范,取消临时减免税并入特定减免税,健全完善加工贸易减免税、暂时进出境减免税等特别措施减免税制度。
[Abstract]:Tariff tax relief has strong policy and change, how to follow the principle of statutory tax requirements to regulate it is a key and difficult issue in the legislation of tariff law. < Kyoto Convention > and relevant international treaties requiring member Fang Bixu stated clearly in the statutory exemption matters of domestic law, to comply with the "special purpose" and the specific conditions of goods can be authorized by the government to implement the policy of tax exemption and reduction. China's Tariff Law shall stipulate "tariff reduction and special levy measures", expand the statutory tax-free scope, specific issues of specific tax relief in the establishment of objectives, specific conditions, application deadline and decision procedure for system specification, cancel the temporary exemption into specific tax relief, improve the processing trade tax, temporary entry and exit tax special measures such as tax reduction and exemption system.

【作者单位】：中国政法大学财税法研究中心;上海市浦东新区国家(地方)税务局;海关总署研究中心;全国人大常委会预算工作委员会;
【基金】：世界银行“关税减免税制度国际比较研究”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】：D922.221;D996.2

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