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一、从量税与估价制度的关系近代海关的关税计征方法主要有从量和从价二种。以货物的完税价格为依据从价计征的算从价税,以货物的计量单位为依据从量计征的算从量税。从价税的税率用货物的完税价格的百分率表明,如某种货物的完税价格为每吨2000元,其从价税定为完税价格的15％,税额每吨为300元。从价税同货物的价格保持稳定的比率关系,不受物价涨落的幅度影响。在国际上由于大多数国家都采用从价税,货物的价值经海关审定较为准确,关税可用平均或加权平均值表明,具有可比性。
First, the relationship between specific taxes and valuation systems The Customs’ tariff assessment methods in the modern period mainly include quantity and ad valorem. Calculate the ad valorem tax based on the ad valorem price based on the duty-paid price of the goods, and calculate the specific tax on the basis of the unit of measurement of the goods. The ad valorem tax rate is expressed as a percentage of the duty-paid price of the goods. If the duty-paid price of a certain kind of goods is 2,000 yuan per ton, the ad valorem tax shall be set at 15% of the duty-paid price and the tax amount shall be 300 yuan per ton. The ad valorem tax maintains a stable ratio relationship with the price of the goods and is not affected by the magnitude of price fluctuations. Since most countries adopt the ad valorem tax internationally, the value of the goods is more accurately verified by the customs, and the tariff can be indicated by an average or a weighted average, which is comparable.