摘要
通过对国内外钢管进出口情况的分析了解,发现我国海关现行无缝钢管税则号的分类很笼统,这对加入WTO后我国进行钢管进出口的分析指导不利。阐述了改进现行无缝钢管税则号的必要性及细分的作用,并对比、借鉴美国、加拿大的无缝钢管海关税则号,提出了符合我国国情的具体细分建议。
Based on the investigations on the practices of import/export of seamless steel tubular goods both at home and abroad, it is concluded that the categorization of H.S. Code for seamless steel tubular goods currently adopted by Chinese Customs is too general, and is no longer suitable for guiding relevant import/export activities particularly in the post WTO era of China. The necessity and effectiveness of sub-categorization of H.S. Code for seamless steel tubular goods are discussed, and the method for possible sub-categorization in line with China's circumstances is proposed with reference to the similar H.S. Codes currently employed by U.S. Customs and Canadian Customs.
出处
《钢管》
CAS
2003年第2期32-36,共5页
Steel Pipe
关键词
无缝钢管
税则号
细分
建议
海关
Seamless steel tube
H.S. Code
Sub-categorization
Suggestion