论文部分内容阅读
根据WTO有关精神和我国的实际情况而修订的《中华人民共和国审定进出口货物完税价格办法》(以下简称《审价办法》)已于2002年1月1日颁布实施。为便于大家解读,我们特地邀请海关总署关税司专家对该办法的部分内容做进一步的解释。本期重点谈理解进口货物的完税价格需要注意的问题,下一期我们将以“完税价格指要”为题向大家介绍办法中的其他内容。
The Measures of the People’s Republic of China on the Examination and Approval of the Duty-paying Price of Imported and Exported Goods (hereinafter referred to as the “Measures for Price Determination”) were promulgated on January 1, 2002 according to the spirit of the WTO and the actual conditions of our country. In order to make it easy for everyone to interpret it, we specially invite experts from the Customs Department of the General Administration of Customs to make further explanations on some of the measures. This issue focuses on understanding the dutiable value of imported goods need to pay attention to the issue, the next issue we will be “dutiable price refers to” the topic to introduce the contents of the other methods.