中国进境物品进口税制度改革:国际比较与立法思路

Reform on Import Duties System Regarding Personal Imports in China: International Comparisons and Legislative Thoughts

进境物品进口税制度改革是当前我国关税法起草过程中的重点、难点和热点问题。域外经验表明:落实税收法定原则、科学合理设计免税制度、采用单一税率计征、重视涉税信息管理,受到了各国进境物品进口税立法的普遍重视。我国进境物品进口税政策调整应当秉持公平税负、统一税制、保护竞争的原则,立法的重点是取消行邮税制度,统一对货物、物品按照税则税率征税;取消贸易属性进境物品免税规定;建立健全简易征收方式的配套制度;明确相关主体的涉税信息披露义务。

For the drafting of Tariff Act in China, the reform on the system of import duties regarding personal imports is currently a difficult, critical and hot issue. The foreign experience shows that the implementation of the statutory taxation principle, the scientific and reasonable design of tax exemption system, the use of a single tax rate, and the attention to the taxrelated information management have been generally valued in the legislation of the import duties regarding personal imports in many countries. China＇s policy adjustment on the import duties regarding personal imports should uphold the principles of fair taxation, unified tax system and protection of competition, and focus of the legislation should be abolishing the taxation system of personal postal articles, and taxing goods and articles according to unified tariff rate and regulation instead; canceling the tax exemption provisions when importing goods are with trade properties; establishing and improving the mating system of the simple tax collection approach; and specifying the tax information disclosure responsibility of relevant entities.