海关估价

WTO《海关估价协定》旨在国际上建立一套公平、统一、中性的海关估价制度。

' Agreement on Customs Valuation ' aimed to establish a fair , uniform and neutral system of customs valuation at the international level .

我国于2001年正式加入WTO之时，也向各成员做出了全面适用《海关估价协议》的承诺。

China formally joined the WTO in 2001 and made a commitment to WTO Members the full application of the " Agreement on Customs Valuation " .

WTO《海关估价协议》与我国海关估价制度之完善

Agreement on Customs Evaluation of WTO and Improvement System of Customs Evalution in China

WTO《海关估价协议》是我国海关估价制度的立法基础。

Agreement on customs evaluation of WTO is the legislation foundation for the systems of customs e-valuation in China .

WTO《海关估价协定》是当今海关估价领域最为重要和完备的法律文件。

The WTO Customs Evaluation Agreement is currently the most significant and comprehensive legal documents used in customs evaluation .

塞内加尔介绍了其有关WTO海关估价协定豁免的请求，这是请求该豁免再次得到延期。塞内加尔目前使用的是最小值估价法。

Senegal introduced its request for a second extension of the waiver from the WTO Agreement on Customs Valuation for its use of minimum values for customs valuation .

第二章：研究海关估价国际规则，特别是现行的海关估价国际规则&《WTO海关估价协定》对完善我国现行海关估价制度具有借鉴意义。

Chapter II : It 's good for customs valuation procedure in China to study the international customs valuation rules , especially The Agreement of Customs Valuation of WTO .

在阐述有关海关估价基本理论及考察国际海关估价制度历史沿革的基础上，重点研究WTO《海关估价协定》。

Following a review of the basic theories and the development of customs evaluation system , this paper is devoted to the analysis of the WTO Customs Evaluation Agreement .

第三章：尽管我国现行的海关估价制度己基本和《WTO海关估价协定》相衔接，但在具体规定和程序设计上不尽合理。

Chapter III : There are still something unreasonable in the specific regulation and procedure , though the existent customs valuation procedure of China is basically in keeping with The Agreement of Customs Valuation of WTO .

文章还介绍了我国现行海关估价、原产地规则及进出口货物关税的征收，并对实施《WTO估价协议》后面临的一些问题进行了分析。

The dissertation also introduces the concept of customs valuation , the regulation of the confirming the origin of import goods and the collection of the custom tariff on imported and exported goods while making an analysis on some issues after the implementation of WTO Customs Valuation Agreement .

海关估价（向海关估价委员会作出通知）

Customs Valuation ( to be notified to the Committee on Customs Valuation )

第一章：海关估价的特殊性和海关估价在关税征收中的重要作用。

Chapter I : The particularity of customs valuation and the importance of duty collecting .

国际海关估价制度与削减非关税壁垒建立关税壁垒以抵制舶来品

International Customs Valuation System and the curtailing of non-tariff barriers ; raise tariff walls against foreign goods

海关估价技术委员会

Technical Committee on Customs Valuation

海关估价法律制度研究

Customs Evaluation System Research

同时，中国海关估价制度也一直是从事国际贸易商业人士十分关注的问题。

Meanwhile , Chinese customs valuation system has always been a hot issue concerned by international business professionals .

预计该裁决将影响到税收制度、卷烟业和海关估价实践。

The ruling is expected to have an impact on the tax system , the cigarette industry and customs valuation practice .

海关估价，形式上是海关征收关税时所运用的一项管理技术，但实质上却反映了一国的关税政策的问题。

Customs valuation is seemingly a sort of management technology , however , it in nature reflects the customs policy of a country .

在与被估价货物出口国以外的国家生产的相同进口货物可以作为海关估价的依据；

Identical imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation ;

《海关估价协定》包括海关估价标准、海关和进口商的权利与义务等内容，具有强制性法律效力等特点。

The Agreement includes standard of customs evaluation , rights and duties of customs and import traders , etc * It is characterized by legal enforceability .

本文采用比较分析、历史分析、实例分析的研究方法，叙述了海关估价国际规则的历史演变。

The dissertation , utilizing study methods of comparative analysis , historic analysis , case analysis , provides the detailed historic course of international customs valuation rules .

考虑到该协定第17条和附件3第6款以及海关估价技术委员会的有关决定；

Taking into account Article 17 of the Agreement , paragraph 6 of Annex III to the Agreement , and the relevant decisions of the Technical Committee on Customs Valuation ;

海关估价制度是一个作为国家经济主权的国家税收制度中关税制度的一个环节。

Customs Value Evaluation Policy is a link of the tariff policy under the state taxation system , which is regarded as the embodiment of the nation 's economic sovereignty right .

两种海关估价制度，由于产生的历史条件不同，在主要的估价概念、估价定义、价格准则以及价格调整因素等方面存在很大区别。

Based on different economic and historical conditions , the two systems have many differences regarding the principle of valuation , the basis of valuation and also the basic elements of price .

海关估价是各国海关征税工作的一项重要内容，各国的海关估价制度也一直是从事国际贸易商业人士十分关注的问题。

Customs valuation is among the important contents of customs duty , and the customs valuation system in various countries has also been engaged in international trade business people who are very concerned about the issue .

双方之间的磋商过程在遵守商业机密的要求前提下，可使信息得到交流，以期确定海关估价的适当依据。

A process of consultation between the two parties will enable information to be exchanged , subject to the requirements of commercial confidentiality , with a view to determining a proper basis of value for customs purposes .

本文从海关估价的作用、国际海关估价制度的产生和发展入手，对《海关估价协议》的由来、宗旨和原则进行了系统的阐述。

Beginning with the role of customs valuation , the emergence and development of international customs valuation system , this paper makes a systematic elaboration on the origin , purposes and principles of " Agreement on Customs Valuation " .

国际海关估价制度以各国认识上的共识性，解决手段上的合理性，制度设计上的确定性和可操作性，为国际社会有效的削减非关税壁垒提供了有益的范本。

With the characters of the common views of many countries , the reasonable measures of solution , and certain and operative design of the system , International Customs Valuation System offers a beneficial example for international society to curtail non-tariff barriers .

我国在2001年加入世界贸易组织以来后，各项涉外事项面临了前所未有的变革，海关估价作为国际贸易中非关税壁垒的重要环节，也自然需要做出重大调整和完善。

In 2001 China joined the World Trade Organization has been , the various foreign matters facing unprecedented changes in international trade , customs valuation as an important part of non-tariff barriers , but also of course need to make a significant adjustment and improvement .

第一是中国贸易促进体系现状，对我国外贸权的审批所存在的缺陷以及在出口退税、金融支持、进口海关估价及征收等方面的不足进行了详细的论述。

The first is the status quo of the promoting system of foreign trade , in the first we analyze the limitation of the approval of the right to trade , then , we discuss the shortage of exporting drawback , finance supporting and import customs valuation .