点价模式下再生金属海关估价问题研究

发布时间：2017-12-27 02:21

本文关键词：点价模式下再生金属海关估价问题研究　出处：《海关与经贸研究》2016年04期 　论文类型：期刊论文

【摘要】：金融危机以来,随着国内外形势的变化,全球再生金属贸易也正在发生深刻变化,大部分再生金属国际贸易采用点价模式对货物进行定价来规避风险,这加大了海关的价格管理难度。文章从点价的概念与要素入手,分析比较再生金属点价与现货交易的异同,针对当前点价模式海关审价工作中的难点,从创新审价理念、完善法制建设、加大信息合作、整合执法力量、加强队伍建设五个方面围绕再生金属点价模式的审价工作进行了研究与探讨,并提出了相关对策与建议。
[Abstract]:Since the financial crisis, with the change of the situation at home and abroad, the global recycling metal trade is also undergoing profound changes. Most of the international trade of regenerated metals is priced at the point price mode to avoid risks, which increases the difficulty of the price management of the customs. This article starts from the concept of price and factors, to analyze and compare the price of recycled metal and spot trading difficulties, in view of the current price mode of customs valuation work, from the innovation of price concept, improving the legal construction, strengthen cooperation and information integration of law enforcement forces, to strengthen the five aspects of team building work around the metal recycling price valuation mode of research and discussion, and puts forward relevant countermeasures and suggestions.
【作者单位】：杭州海关关税处;杭州海关所属台州海关驻温岭办事处;
【分类号】：D923.6
【正文快照】： 党的十八大以来,中央将生态文明建设融入经济建设、政治建设、文化建设、社会建设各方面和全过程。发展再生有色金属产业,重复循环利用有色金属,既保护原生矿产资源,又节约减排,是利国利民的大计。2015年1-12月,全国进口废金属737.62万吨,实征税款118.80亿元人民币,均价1528美

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