对重构物品审价征税规则与监管通关模式的思考

Thoughts on Reconstructing Rules on Valuation and the Model of Customs Clearance for Articles

在经济社会、对外交流快速发展,蚂蚁搬家、水客走私依旧猖獗的外部环境下;在物品监管理念落后、法律滞后,现场执法困难重重、效益低下的内部条件下,随机制宜地设计实施物品监管制度和模式尤为重要。本文以法律精神与风险理念引领,以差别化和精细化设计贯穿,从现行物品监管制度弊端分析切入,瞄准物品监管的核心方面——审价征税规则和监管通关模式,区分邮递物品、快件物品以及携带物品,阐述物品税率设置、参数式审价的原则和方法,并在此基础上探索设计物品申报规范以及监管程序和措施,力图重新勾画各渠道物品监管相关作业"结构图"与"流程图",进而为海关物品通关作业革新提供思路和建议。

With the rapid development of social economy and foreign exchange,it is im-portant to design and implement an article supervision system and model which is based on the current situation,in the external context of rampant bit-by-bit movement and smug-gling by “parallel traders”and in the internal context of out-of-date philosophies of article control,legislation and hardships in enforcement on the field and low efficiency.Guided by the legal spirit and risk management,with differentiated and fine designs,the article starts with the analysis of problems of the existing article control system and targets at the core of article supervision,namely rules on article valuation and taxation and control models.By dif-ferentiating postal articles, express delivery articles and carrying articles, the paper discusses the design of article duty rates and principles and methods of parameterized valua-tion,on the basis of which the paper explores into rules on article declaration and control pro-cedures and measures,so as to reconstruct the “structural chart”and “flow chart”of article control procedures in different channels and to provide inspirations and recommendations for the reform of article clearance.