中日海关估价法规比较研究

发布时间：2018-05-13 15:25

本文选题：估价协定 + 海关估价　；参考：《复旦大学》2011年硕士论文

【摘要】：海关估价是指海关依照法定程序适用海关估价法律确定进口货物完税价格的活动。WTO《海关估价协定》是一项有关海关估价制度的国际多边协议,是世贸组织的所有成员的海关实施估价的主要原则。WTO《海关估价协定》旨在国际上建立一套公平、统一、中性的海关估价制度。中国于2001年正式加入WTO之时,从那时起履行全面适用WTO《海关估价协定》的承诺。同时,中国海关估价制度也一直是从事国际贸易商业人士十分关注的问题。但作为中国海关估价工作者在平时的工作中,在与外国同行的交流中,笔者始终感到中国海关估价水平与WCO发达成员之间存在着差距。为对中国海关估价水平与WCO发达成员的差距有一个正确的评估,笔者将通过本文将中国海关的估价法律制度和日本海关进行比较。文中对WTO《海关估价协定》的宗旨和原则进行了系统的阐述。对日本海关和中国海关在海关估价的法律渊源、海关估价制度的历史发展进行了介绍。文中较为系统的介绍了日本海关和中国海关估价法规,并用比较法的方法从实体法、程序法等方面进行了差异说明,重点围绕中国海关估价法规规则条文的内容与日本海关估价法规规则条文进行比较分析。文中运用行政法原理,从法治国家出发,围绕公共利益、法律保留和法律优先等法治原则,从明确性、相对性和平等性的原则等方面,分析论述了中国海关估价法规和日本海关估价法规的差异。文中还从国际公法原则和WTO非歧视原则和透明度原则的角度,对中国海关估价法规和日本海关估价法规进行了对照分析,阐述了中国海关估价制度较WTO的要求的差距所在。文章最后,综合中国海关估价法规和日本海关估价法规及WTO《海关估价协定》比较所显现的差距为基础,针对中国现有海关估价立法欠缺之处,结合中国海关开展估价执法的实践,指明了中国推进本国海关估价法制建设应努力的方向,就如何更好地在WTO《海关估价协定》所规定的原则的大框架下,进一步完善中国海关估价立法和实践工作提出了建议。
[Abstract]:Customs valuation refers to the activities in which the customs applies the customs valuation law to determine the dutiable price of imported goods in accordance with the legal procedures. The WTO Agreement on Customs valuation is an international multilateral agreement on the customs valuation system. The WTO Agreement on Customs valuation aims at establishing a fair, uniform and neutral customs valuation system in the world. Upon China's accession to WTO in 2001, China fulfilled its commitment to the full application of the WTO Customs valuation Agreement. At the same time, China's customs valuation system has also been a matter of great concern to people engaged in international trade. However, as a Chinese customs valuation worker in ordinary work, in the exchange with foreign counterparts, the author has always felt that there is a gap between the level of Chinese customs valuation and the developed members of WCO. In order to make a correct assessment of the gap between China's customs valuation level and the developed members of WCO, the author will compare the legal system of Chinese Customs valuation with that of Japan Customs through this article. The purpose and principle of WTO Customs valuation Agreement are systematically expounded in this paper. This paper introduces the legal origin and the historical development of the customs valuation system between the Japanese Customs and the Chinese Customs. This paper systematically introduces the evaluation laws of Japan Customs and China Customs, and explains the differences in substantive law, procedural law and so on with the method of comparative law. This paper focuses on the comparison between the contents of the rules and regulations of China Customs valuation Law and the provisions of Japan Customs valuation regulations. This paper applies the principle of administrative law, starting from a country ruled by law, focusing on the principles of the rule of law, such as public interest, legal reservation and legal priority, and from the principles of clarity, relativity and equality, etc. The differences between China Customs valuation regulations and Japan Customs valuation regulations are analyzed and discussed. From the point of view of the principle of public international law and the principle of non-discrimination and transparency of WTO, this paper makes a comparative analysis of the Chinese Customs valuation Law and the Japanese Customs valuation Law, and expounds the gap between the Chinese Customs valuation system and the WTO requirement. Finally, on the basis of the gap between the Chinese Customs valuation Law and the Japanese Customs valuation Law and the Customs valuation Agreement of WTO, this paper aims at the shortcomings of the existing customs valuation legislation in China. Combined with the practice of carrying out evaluation law enforcement by Chinese Customs, this paper points out the direction that China should make efforts to promote the construction of domestic customs valuation legal system, and how to better within the framework of the principles stipulated in the Customs valuation Agreement of WTO. Suggestions are put forward to further improve China's customs valuation legislation and practice.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D931.3;D922.29;D996

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