论文部分内容阅读
海关估价是指一国海关为了征收从价税款,根据统一的估价准则,确定某一进出口货物的完税价格的过程。随着我国进出口贸易的增加,海关纳税争议不断增多,如何确定海关关税的完税价格,找到进出口商与国家之间平衡点,是当前海关业务中的首要问题。而解决这个问题,海关估价是至关重要的,其中海关估价的举证责任则是重中之重。本文从海关估价机制的概念和沿革出发,结合现行法规中的相关规定和为客户提供法律服务的经验,试图对海关估价过程中有关举证责任的问题进行粗浅的探讨。
Customs valuation refers to a country’s customs in order to collect ad valorem taxes, according to a unified valuation criteria, determine the import and export goods dutiable value of the process. With the increase of import and export trade in our country, there are increasing disputes over tax payment in customs. How to determine the duty-paid value of customs tariffs and find the balance point between importers and exporters and the country is the most important issue in current customs operations. And to solve this problem, the customs valuation is crucial, of which the burden of proof of customs valuation is the top priority. Based on the concept and evolution of the customs valuation mechanism, this article tries to discuss the issue of the burden of proof in the process of customs valuation in light of the relevant provisions of current laws and regulations and the experience of providing clients with legal services.