《中华人民共和国进出口税则》本国子目设置问题浅析

Analysis on Problems of Subheadings in Import and Export Tariff of the P.R.C.

《中华人民共和国进出口税则》是以《商品名称及编码协调制度》为基础,并结合中国国情加以制定的,是国家关税政策的具体体现,是海关执法及进出口企业申报的重要参考工具书,它的权威性毋庸置疑。但由于科学技术的快速发展、人们对商品的认知和分类发生改变以及其自身的历史原因,《中华人民共和国进出口税则》本国子目设置仍存在一定问题,迫切需对其进行系统分析并加以修改和完善,以提高相关政府部门执法水平和促进国际贸易的便利化。国务院关税税则委员会作为此项工作的牵头部门和管理单位,应参照《商品名称及编码协调制度》设立、调整、合并、删除品目及子目的基本原则,建立《中华人民共和国进出口税则》本国子目的相应设置标准。

Import and Export Tariff of the P. R. C. is developed on the basis of Harmonized Com- modity and Coding System and the consideration of distinctive situations of China. It is a reflection of na- tional revenue policy, and is an important reference for customs law enforcement and the declaration of import and export. There is no doubt for its authority. However, there are still some problems for the subheading of the s perception and c Tariff because of the rapid development of science and technology, change of people＂ lassification of goods, and its own historical reasons. It is necessary to modify and im- prove the subheading of the Tariff through comprehensive and systematic analyses, in order to enhance the level of the government law enforcement and promote trade facilitation. As the leading department and management unit of the Tariff, Customs Tariff Commission of the State Council should establish the corresponding standards for setting of the subheading of the Tariff, with reference to the HS basic princi- ples of setting, adjusting, merging and deleting headings or subheadings.