我国对构成整车特征进口汽车零部件所征税费性质分析

我国对构成整车特征进口汽车零部件所征税费性质

我国对构成整车特征的进口汽车零部件所征税费性质是汽车零部件案的争论焦点,投诉方主张为"国内税费",我国主张为"关税"。专家组分析认为,适用GATT第2条第1款b项"普通关税"应当严格限于进口当时的货物状态,以保证WTO/GATT协议目标的实现,而我国以零部件进口后在国内的装配情况作为征收依据,属于GATT第3条第2款规定的"国内税费"调整范围,从而支持了投诉方的观点。专家组的裁决完全出乎我国意外,我国应实施"整车标准"防止不法分子利用整车和零部件的税差规避海关监督、偷逃关税,并将GATT第20条d款作为反规避措施合理性的法律依据加以使用,从而实现我国对汽车和零部件实施不同税率的目的。

The characteristic of tax or charge imposed on automobile parts characterized as complete vehicles in China is the focus of China - measures affecting imports of automobile parts. The complainants argument that the charge is internal tax or charge while China responses that the charge is ＂custom duty＂. Panel analyse that an ordinary customs duty of Article？. II：1（b） of the GATT should accrue based on the status of the product at the moment of importation to ensure the purpose of the WTO/GATr. Panel support the complaints that the charge on imported auto parts resulting from the measures is an internal charge subject to the scope of Article？ III：2 of the GATT because it is triggered by the actual use of these parts in the assembling of motor vehicles inside China after importation. It is necessary for China to rethink the characteristic of charge imposed on automobile parts characterized as complete vehicles.