《进出口税则》“端部结合”问题初探

A probe into the definition of "end-joint" in CGAC

利用商品学、法律解释学、逻辑学等方法与理论,对《进出口税则》、《税则注释》第四十四章中关于"端部结合"涵义等的问题做了一些初步探讨与研究,认为"端部结合"包括两个构件"端"对"端"、"边"对"边"的结合,具体到板材,即包括"端"与"端"之间拼接起来(短料接长),以及"边"与"边"之间拼接起来(窄料拼宽)的木材。对"端部结合"的内涵、外延等,进行学说上的阐述以及学理上的解释,旨在对税则归类、协调制度研究、贸易便利化等有所裨益。

By exerting the basic principles and theories of commodity science, law hermeneutic and logic, the thesis is trying to clarify the definition of ＂end-jointed＂ wood products in the context of two major works of tariff reference, ＂CGAC＂ and ＂CGAC Annotation＂, especially of the 44th chapter of these two books. To the author, ＂end-joint＂ means two kinds of joints： end-to-end joint and side-to-side joint. When it comes to wood boards, there are joints that connect short boards to be a long one, and joints that connect narrow boards to be a wide one. In conclusion, this thesis provides with an academic explanation of the important notion of ＂end- joint＂. Hopefully, it will benefit the research of customs classification and coordination system, and promote the convenience in trade.