Customs Evaluation System Research

The customs duty is playing the more and more vital role, both as the source of our government financial revenue and the important method of the national macroscopic economy regulation. As one of the three supports of customs duty collection, evaluation is a management technology in forms, while reflecting a country's customs policy in the essence. The customs evaluation is serving for our country customs policy and the foreign trade policy. Adopting different standard and method, evaluation could get the same achievement with reducing or increasing the customs tax rate. Simultaneously the customs evaluation provides the foundation for the various countries' government import-export trade statistical data. Therefore, it is quite significant to carry on the theory discussion on the customs evaluation.Since customs evaluation is an administration execution that takes highly specialized and technical request, it is especially important to understand profoundly the article content of the correlative laws and regulations, and to know the specialized evaluation method well. So it has much more practical significance to carry on the discussion to detailed analysis to the customs evaluation method. This article started with the research on basic theory of customs evaluation, investigated the definition of customs evaluation particularly, compared and analyzed the different understanding for customs evaluation in different period home and abroad. It pointed out that, at present the more general deal price also has the insufficiency as before, although it's somehow reasonable at the same time. It has analyzed the development course of the international customs evaluation system and the Chinese customs evaluation system, studied main content of China's current customs evaluation system with emphasis, expatiated the concrete utilization of several kind of customs evaluation method in details by using the comparison research. It has the direct and realistic instruction significance to the customs evaluation and law enforcement. Finally, it carried on the foresightedness exploration to our country's customs evaluation development trend and proposed that we must strengthen our country's evaluation legislation in order to realize its safeguard function to our country's economic development, establish the regional and healthy customs price coordination mechanism, conform the customs evaluation pattern innovation, construct the three-dimensional model for price checking, and establish the intelligence customs evaluation system.