中华人民共和国首次参加关贸总协定主持下的全球性贸易谈判,并将由此恢复我国在总协定的合法地位,从而使我们面临着如何将我国的关税制度与总协定有关规定保持协调等问题。一、我国关税制度的特点与总协定文件的有关规定我国关税制度是为我国关税政策服务的,是根据本国国情并参照国际惯例逐步建立和完善起来的,因此它与总协定文件有关规定既有一致方面,也有相悖之处。(一)海关估价 The People’s Republic of China will participate in the global trade negotiations under the auspices of the General Agreement on Tariffs and Trade for the first time, and will thus restore our country’s legal status in the General Agreement, thus making us face the question of how to harmonize China’s tariff system with the relevant provisions of the General Agreement. I. Features of China’s Tariff System and the Relevant Provisions of the General Agreement Document China’s tariff system serves the tariff policy of China. It is gradually established and perfected in accordance with its own national conditions and with reference to international practices. Therefore, it has relevant provisions in the General Agreement document. In terms of consistency, there are also opposites. (I) Customs valuation