GATT1994框架下的关税与国内税界分问题研究──基于“中国——汽车配件案”的探讨

Study on Boundary of Tariffs and Internal Taxes in GATT1994——Base on the Case of China-Auto Parts

关税的给付义务基于货物进入关境之时的进口行为而产生,国内税的给付义务基于货物进入关境之后的国内因素而产生。界分关税与国内税的标准在于考察产生给付义务所基因素的时间点。根据WTO专家组和上诉机构的裁定,"中国——汽车配件案"涉案措施下的"税赋"符合国内税的特征,中国应及时结合对本案的反思对相关税收征缴制度进行改革。

Ordinary customs duties are charges which the obligation to pay accrues based on importation as products enter the customs territory, and internal taxes are charges which the obligation to pay accrues based on internal factors after products enter the customs territory. The boundary of tariffs and internal taxes is the time-point that the factor which obligation based on accrues. According to the judgment made by the Panel and Appellate Body, The charge in China-Auto Parts is in accordance with the characteristic of internal taxes. China should take a further reform timely in tariffs collection system according to the reflection in China-Auto Parts.