当前办理海峡两岸经济合作框架协议项下进口机床涉税案件的难点及相关建议

Suggestions on Fiscal Cases of Imported Machine Tools under the Cross-strait Economic Cooperation Framework Agreement

当前'ECFA'项下台湾机床进口行业具有证书签发机构审核不严格、原产地专业认定机制不健全、行业性风险防范难度高等风险,亟待引起包括海关在内的国家有关部门重视。通过以上海海关新近查发的几起新型的典型原产地案件为切入点,介绍案件相关背景、办理难点和困惑、采取的建议措施以及有关思考,意在研究全国通关一体化和多查合一改革大背景下,海关稽查部门面对新形势如何进一步加强查发能力建设,严密和加强后续监管。

Under the current Cross-strait Economic Cooperation Framework Agreement(ECFA),there are risks in the machine tools imported from Taiwan including incautious certifications,unsophisticated authentication of the of origin certificate and the difficulties in preventing industrial risks,which require urgent attention from the relevant agencies including the customs.Departing from the newly identified typical cases of place of origin in Shanghai Customs,the paper introduces relevant background,difficulties and confusions in handling the case,and proposes suggestions in dealing with the cases,so as to shed light on how to improve customs audit and strengthen the post-clearance control in the new situations under the background of the national integration of customs clearance and one-stop service.