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Q尊重贸易实际,以成交价格估价,是WTO估价协议的精髓,也是加工贸易内销审价办法的精髓作为世界工厂,中国的加工贸易企业类型和海关特殊监管区域类型都是又多又复杂,而海关估价又是企业非常关注且经常遇到的情况,那么,制订加工贸易内销审价办法的准绳是什么?A尊重贸易实际,和国际的WTO估价协议一致。在加工贸易内销审价办法实施以前,我国加工贸易的内销货物是用一般贸易货物的完税价格办法来审定。而一般贸易货物的完税价格办法是上世纪90
Q respects the actual trade, and valuing it at the transaction price is the essence of the WTO valuation agreement. It is also the essence of processing trade domestic audit method. As a world factory, China’s processing trade business types and customs special surveillance areas are all complex and complex. Customs valuation is also a situation that companies are very concerned about and often encounter. Then, what is the yardstick for formulating the domestic trade examination method for processing trade? A respects trade reality and is consistent with the international WTO valuation agreement. Prior to the implementation of the domestic trade examination method in processing trade, domestic sales of processed goods in China were verified by the method of tax payment for ordinary trade goods. The method of paying tax for general trade goods was 90 years ago.