作业成本法在特许权使用费海关估价中的运用

Application of ctivity based costing in customs valuation concerning royalties and license fees

由于WTO的《估价协定》及我国海关《审价办法》均只对应计入完税价格的特许权使用费的条件及涉及部分进口货物的特许权使用费的分解方法作原则性的规定,为了在实践中寻找一种对特许权使用费进行确认与计量的方法,以保证依法估价,引进作业成本法,提出海关对特许权使用费估价的新思路和方法。

Because the ＂Valuation Agreement＂ of WTO and the ＂Price-Verification＂ of China＇s Customs only include basic rules of the conditions that should be added to the dutiable value of royalties and the methods of classification of some import goods Royalties, in order to find methods to confirm and evaluate royalties in accordance with relevant laws, this paper introduces a new idea of evaluating customs royalties by means of activity-based costing.