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《中华人民共和国海关关于进口货物实行海关估价的规定》(以下简称《估价规定》),自1991年5月1日起开始正式实施。这是自《中华人民共和国海关法》实施以来,我国海关征税工作实践经验的总结,是关税法规中第一个按照估价工作需要所制订的单行法规,为海关估价工作提供了重要的法律依据;是保证海关估价公平、准确,提高审价水平的一项重要措施。为了帮助读者较为深入地认识和正确地理解这一法规,特从以下几个方面作一阐述。
The Provisions of the Customs of the People’s Republic of China on the Customs Valuation of Imported Goods (hereinafter referred to as the “Valuation Regulations”) have been formally implemented since May 1, 1991. This is a summary of the practical experience of China’s customs taxation work since the implementation of the “Customs Law of the People’s Republic of China” and is the first one-off regulation in tariff regulations that has been formulated in accordance with the needs of valuation work and provides an important legal basis for customs valuation work. It is an important measure to ensure that the customs valuation is fair and accurate and that the level of trial price increases. In order to help the reader to understand and understand this law in depth, I will elaborate on the following aspects.