关于优化“退运货物”关税待遇的探讨

A Probe into the Im provem ent of Tariff Treatm ent for Returned Goods

随着新冠肺炎疫情在全球的蔓延,世界经济面临严重衰退,产业链、供应链循环受阻,我国出口面临国外环保等技术性贸易措施、商务及运输等各种因素制约,包括以电商形式出境的为数不少的中国出口货物遭受了退运的困局该问题一时成为外贸企业复工复产的难点和堵点,亟待国家及时调整立法、制定有针对性的政策举措来加以破解对标国际标准,修订《中华人民共和国进出口关税条例》,在此特定的历史时期冋应广大企业的现实关切显得尤为重要本文分析了我国现行法律框架下“退运货物”的瓶颈,立足对标《京都公约》相关规定,结合发达经济体国家海关的实践,提出了进一步完善关税立法的政策建议。

As COVID-19 wreaks havoc throughout the world,the world economy is in serious recession.The circulation of industrial chains and supply chains is seriously blocked.China's exports are restricted by various factors,including trade barriers such as environmental protection and technology,and the constraints of commerce and transportation as well.A large number of Chinese export goods,including the goods exported by cross-border e-commerce,are in deep trouble of being returned overseas.This issue has become a difficult and blocked point for foreign trade enterprises in the resumption of work and production.It is urgent for the authorities to formulate targeted policies and measures in a timely manner to cope with it.It is particularly important to amend the F^egulations of the People's Republic of China on Import and Export Duties in response to the practical concerns of enterprises in this specific historical period.Based on the provisions of Kyoto Convention and combined with the customs practices of developed economies,this paper analyzes the disadvantages of the current tariff legislation of China and puts forward policy suggestions to further improve the tariff legislation.