近几年来,我国关税制度中先后引入过“正常价格”和“成交价格”这两个估价定义。而“成交价格”又将成为我国加入国际贸易多边体制的进程中必须承担的一项国际义务。“成交价格”由于它在关贸总协定《估价协议》中的特定含义和特殊作用,将对我国关税制度产生重大影响。 钱署长在1994年全国海关关长会上提 In recent years, two valuation definitions of “normal price” and “transaction price” have been introduced into China’s tariff system. The “transaction price” will become an international obligation that China must undertake in the process of China’s accession to the multilateral system of international trade. The “transaction price” will have a major impact on China’s tariff system because of its specific meaning and special role in the GATT Agreement on Valuation. The Director of Money raised the National Customs Commission in 1994