随着我国加入世贸组织后进出口货运量的高速增长,进出口贸易中价格瞒骗行为日趋频繁。因此,进一步完善海关估价法规体系建设,建立严密高效的反价格瞒骗机制,确保既能高效服务企业,促进进出口贸易发展,又能有效打击价格瞒骗行为,已成为当前必须重视研究的一大重要课题。 一、价格瞒骗是偷逃关税的违法犯罪行为 所谓“价格瞒骗”,是指进出口企业在向海关申报进出口货物价格时,将货物的实际价格故意低报或高报,以逃避海关税收。不法经营者对进口商品实行“高价低报”手法,目的是偷逃关税;而对出口商品实行“低价高报”手法,目的是骗取退税,谋不义之财。价格瞒骗行为,破坏了WTO海关估价统一性标准的规 With the rapid growth of import and export volume after China’s accession to the WTO, price fraud in import and export trade has become more frequent. Therefore, to further improve the construction of customs valuation rules and regulations, establish a rigorous and efficient anti-fraud mechanism to ensure that both efficient service enterprises, promote the development of import and export trade, but also effectively crack down on price fraud has become the current must pay attention to the study Big topic First, price fraud is to evade customs duties Criminal offenses The so-called “price fraud” refers to the import and export enterprises in the declaration of import and export goods to the Customs and Excise Department, the actual price of the goods will be underreported or over-reporting in order to avoid customs tax. The unscrupulous operators impose the principle of “high and underreporting” on imported goods with the aim of escaping tariffs; and the implementation of “low prices and high returns” on exported goods is aimed at fraudulently obtaining tax rebates and seeking unjust enrichment. Price fraud, undermining the rules of WTO uniform customs valuation standards