关税减免税制度的国际比较与中国关税法立法

An International Comparison of Tariff Reduction and Exemption System and Tariff Law Legislation in China

关税减免税具有很强的政策性和变动性,如何遵循税收法定原则的要求对其予以规制是关税法立法中的重点和难点问题。《京都公约》和相关国际条约要求各成员方必须在国内法律中明确列明法定减免税事项,对符合"特定目的"和"特定条件"的货品可以授权政府实施政策性减免税。我国关税法应当设专章规定"关税减免和特别征收措施",扩大法定减免税范围,对特定减免税在设立目的、特定条件、具体事项、适用期限和决策程序上进行系统规范,取消临时减免税并入特定减免税,健全完善加工贸易减免税、暂时进出境减免税等特别措施减免税制度。

Tariff reduction and exemption system resembles a striking nature of policy-orientation and variableness. How to regulate it according to the requirements of tax statutory principle is the key and difficult issue in the legislation of tariff law. The Kyoto Convention and the relevant international treaties require the members to explicitly state the specific items that are applicable to statutory tax reduction in their domestic law. For the goods subject to the ＂specific purpose＂ and ＂specific conditions＂ the government may be authorized to impose a tax reduction and exemption by policy. China＇s tariff law shall set up a single chapter to regulate ＂tariff reduction and exemption, and special levy measures＂, expand the scope of statutory tax reduction and exemption, systematically regulate and standardize the specific tax reduction and exemption on the purpose of establishment, specific conditions, specific matters, the application period, and decision-making procedures, eliminate temporary tax reduction and exemption, and incorporate it into specific tax reduction and exemption, strengthen and perfect the tax reduction and exemption of processing trade, tax reduction and exemption of temporary entry-exit and other special measures of tax reduction and exemption system.