涉“两反税”走私案件的疑难问题

On Issues in the Smuggling Cases Involving“Anti-Dumping” and " Countervailing" Duties

反倾销税和反补贴税是对我国出于贸易保护主义和维护我国正常市场秩序而特别征收的税种。在货物、物品的进口过程中,进口经营者为了逃避征收反倾销税和反补贴税,往往采用伪报原产地的方式实施走私犯罪。由于'两反税'的征收,具有针对货物、物品的特殊性和征收税款的时效性,导致在实际执法中存在需要厘清的疑难问题。同时,对于原产地不明的涉'两反税'走私案件,应适用最高税率加重对当事人的惩处亦值得明确。另外,对确定原产地的标准包括完全获得标准和实质性改变标准,文章予以了进一步的阐述。涉'两反税'虽然不是走私犯罪中的常发形式,但仍然需要从缉私人员加大对法律法规的把握、查处犯罪的宣传力度方面着手,从而达到犯罪的特殊预防和一般预防的目的。

The anti-dumping duty and the countervailing duty are taxes collected in our country for the purpose of trade protectionism and maintenance of the regular market order.In the process of import of goods or articles,the importers,with a view to evading the foregoing two duties,normally perpetrate smuggling by means of false declaration of the country of origin.Collection of the anti-dumping duty and the countervailing duty is required to differentiate goods from articles and ensure the timeliness of collection,which leads to the problem of decision making in the course of the actual enforcement of law.Meanwhile,the imposition of the maximum tariff rate upon those smuggling cases involving evasion of the foregoing duties with unclear origins should also be further defined.In addition,the article also further elaborates on the criteria of wholly obtained and substantial transformation in determining the country of origin.Although evasion of anti-dumping duty and countervailing duty is not frequent in smuggling,it is advised that the anti-smuggling personnel should improve the familiarity with relevant rules and regulations and intensify the publicity of the campaign against the crime of smuggling,so as to achieve the special and general prevention of the crime.