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论海关总署规范性文件抑制海外代购的成效 被引量:3

On the Effect of General Administration of China Customs' Normative Documents of Law in Restraining Overseas Purchasing
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摘要 2012年3月26日,海关总署出台了关于个人进境物品的《海关总署2012年第15号公告》并同时正式实施,其中涉及了不少物品的完税价格和税率的调整。随后的3月28日,海关总署又发布了《对于海关第15号公告等政策的说明》:根据《万国邮联公约》规定,进境邮递物品是指外国(地区)邮政企业使用万国邮政联盟规定单式并交由中国邮政在我大陆地区投递的物品。这是继2010年7月2日《海关总署公告2010年第43号(关于调整进出境个人邮递物品管理措施相关事宜)》以来,海关总署又一次实质上针对海外代购出台的规范性文件。然而海关部门的这些规范性文件并未也并不能从根本上抑制海外代购。 On march 26,2012,the《Announcement of the General Administration of Customs No.15,2012》 that involved the adjustment of the customs value and tariff rate of a lot of articles was issued by the General Administration of China Customs and entered into force at the same time.Then on march 28,the General Administration of China Customs issued《the Understanding on the <Announcement of the General Administration of Customs No.15,2012>and other correlative policies》,which says that according to the 《Universal Postal Convention》,the entering postal article is the article delivered by the China Post in the mainland of China that received from other foreign post in signal transport under the《Universal Postal Convention》.And the two above are additional normative documents of law on overseas purchasing in essence after the《Announcement of the General Administration of Customs No.43,2010》,which is issued on July 2,2010.However,these normative documents of law made by the General Administration of China Customs didn't and even can not restrain the oversea purchasing fundamentally.
作者 李敬昌
机构地区 郑州大学法学院
出处 《黑龙江省政法管理干部学院学报》 2013年第4期70-73,共4页 Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词 海外代购 海关规范性文件 成效 oversea purchasing normative documents of law effect
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