海关估价制度

国际海关估价制度与削减非关税壁垒建立关税壁垒以抵制舶来品

International Customs Valuation System and the curtailing of non-tariff barriers ; raise tariff walls against foreign goods

同时，中国海关估价制度也一直是从事国际贸易商业人士十分关注的问题。

Meanwhile , Chinese customs valuation system has always been a hot issue concerned by international business professionals .

第三章：尽管我国现行的海关估价制度己基本和《WTO海关估价协定》相衔接，但在具体规定和程序设计上不尽合理。

Chapter III : There are still something unreasonable in the specific regulation and procedure , though the existent customs valuation procedure of China is basically in keeping with The Agreement of Customs Valuation of WTO .

海关估价制度是一个作为国家经济主权的国家税收制度中关税制度的一个环节。

Customs Value Evaluation Policy is a link of the tariff policy under the state taxation system , which is regarded as the embodiment of the nation 's economic sovereignty right .

两种海关估价制度，由于产生的历史条件不同，在主要的估价概念、估价定义、价格准则以及价格调整因素等方面存在很大区别。

Based on different economic and historical conditions , the two systems have many differences regarding the principle of valuation , the basis of valuation and also the basic elements of price .

国际海关估价制度以各国认识上的共识性，解决手段上的合理性，制度设计上的确定性和可操作性，为国际社会有效的削减非关税壁垒提供了有益的范本。

With the characters of the common views of many countries , the reasonable measures of solution , and certain and operative design of the system , International Customs Valuation System offers a beneficial example for international society to curtail non-tariff barriers .

海关估价法律制度研究

Customs Evaluation System Research

认识到需要一个公平、统一和中性的海关对货物估价的制度，以防止使用任意或虚构的完税价格；

Recognizing the need for a fair , uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values ;

本文从海关估价的作用、国际海关估价制度的产生和发展入手，对《海关估价协议》的由来、宗旨和原则进行了系统的阐述。

Beginning with the role of customs valuation , the emergence and development of international customs valuation system , this paper makes a systematic elaboration on the origin , purposes and principles of " Agreement on Customs Valuation " .

WTO《海关估价协议》与我国海关估价制度之完善

Agreement on Customs Evaluation of WTO and Improvement System of Customs Evalution in China

WTO《海关估价协议》是我国海关估价制度的立法基础。

Agreement on customs evaluation of WTO is the legislation foundation for the systems of customs e-valuation in China .

在阐述有关海关估价基本理论及考察国际海关估价制度历史沿革的基础上，重点研究WTO《海关估价协定》。

Following a review of the basic theories and the development of customs evaluation system , this paper is devoted to the analysis of the WTO Customs Evaluation Agreement .

海关估价是各国海关征税工作的一项重要内容，各国的海关估价制度也一直是从事国际贸易商业人士十分关注的问题。

Customs valuation is among the important contents of customs duty , and the customs valuation system in various countries has also been engaged in international trade business people who are very concerned about the issue .

WTO《海关估价协定》旨在国际上建立一套公平、统一、中性的海关估价制度。

' Agreement on Customs Valuation ' aimed to establish a fair , uniform and neutral system of customs valuation at the international level .

第二章：研究海关估价国际规则，特别是现行的海关估价国际规则&《WTO海关估价协定》对完善我国现行海关估价制度具有借鉴意义。

Chapter II : It 's good for customs valuation procedure in China to study the international customs valuation rules , especially The Agreement of Customs Valuation of WTO .

海关对物品的估价结果高低关系到纳税义务人的切身利益，而估价结果其实是海关遵照海关物品估价法律制度推导的结果。

The result of customs evaluation on articles concerns the vital interests of taxpayer and the appraisal result is actually inferred by the customs according to the customs evaluation system .