海关估价中纳税义务人的权利

Rights of taxpayer in customs valuation

作为世界贸易组织的成员国,中国必须遵守一揽子协定之一《海关估价守则》的规定,对海关估价活动进行规范。但中国现行审价办法的某些规定与《海关估价守则》的规定并不完全一致。分析二者的不同之处及原因,并提出解决的建议,以期完善中国审定进出口货物完税价格的有关规范。

The rights of taxpayer is very important in customs valuation, As a participating member of WTO, China must abide by the regulations of Customs Valuation Code. But Chinese Customs valuation regulations are not consistent with Customs Valuation Code. This essay aims at the differences and the causes in order to find appropriate solutions.