当前关税法立法若干重要问题探讨

Research on Some Key Issues of Current Tariff Law Legislation

目前我国首部关税法即将问世。关税法在法源上应是关税领域的基本法律,在内容上应完整规定实体和程序制度,在体例上保持适中规模,在价值上平衡好征纳双方间的权义关系。关税立法横跨海关和税收两大法律领域,关税法出台后《海关法》应仅规定担保、保税监管等少量共通制度,对于《税收征收管理法》和计划制定的税法总则,关税法可以规定直接适用特定的共性规则。在国别比较的基础上,我国关税立法架构应以规范征税权为主线。关于关税法具体章节的重点难点问题,一是税则、税率应提高立法权限,从而落实税收法定要求;二是取消进境物品的行邮税制,与货物的关税制度相统一;三是减免税制度应单独成章,以规范各类型的减免税规则,并将保税等制度作为特别征收措施纳入其中;四是在征管程序中,关税确定程序应从征收程序中分离,并体现通关便利的海关改革趋势;五是将法律责任设为单章,增加责任减免制度以及完善海关行政责任。

At present,China’s first Tariff Law is about to come out.Tariff Law should be the basic law in the field of tariff in terms of legal source,completely stipulate the substantial and procedural context in terms of content,maintain a moderate scale in style,and properly allocate the right and liability between the taxpayers and administrations in terms of value.Tariff legislation spans the two legal fields of customs and taxation.After the introduction of Customs Law,The Customs Law should only provide a small number of common systems such as guarantee and bonded area supervision.For the Tax Collection and Administration Law and the planned General Provisions of Tax Law,the Tariff Law can provide that specific rules can be directly applied.On the basis of country comparison,China’s Tariff Law framework should take standardizing the power to tax as the main line.On the key and difficult issues in the specific chapters of the Tariff Law,first,the legislative levels of tariff schedule and tax rates should be improved to implement the statutory requirements of tax;Second,the postal tax system for imported items should be abolished and unified with the tariff system of goods;Third,the tax reduction and exemption system should be formed into separate chapters to standardize various types of tax reduction and exemption rules,and include bonded area and other systems as special collection measures;Fourth,in the collection and management procedure,the tariff determination procedure should he separated from the collection procedure,and reflect the trend of customs reform to facilitate customs clearance;Fifth,the legal responsibility should be set as a single chapter,and add the responsibility reduction and the legal responsibility of customs administration to it.