Study On The Perfection Of Chinese Tariff Law Under The Aegis Of WTO

Tariff is a very important part of the taxation system and a significant sphere of the system of customs.After the preparation for WTO and the entry into WTO,China has gone through many great transformations,but still there are a few distinctions between our tariff system and the requests of WTO.And therefore,how to better suit the needs of the requirements of the agreement of WTO and how to perfect our tariff system is a big realistic problem facing our nation.This essay narrates the requests of fundermental principles of the WTO on the tariff system,and reviews the course of China's tariff concession.After brief introductions of our present tariff,this essay analyses the problem existing in current tariff system and then proposes some suggetions for its perfection.Finally from the perspective of the coordinative relationship between tariff and domestic commodity tax,it inquires the coordinative reform of commodity tax.There are three chapters in the main body of this article except the introduction and the tag.The first chapter narrates reflections of requests of fundermental principles of WTO on tariff system. After the general overview of the legislations,features and basic principles of WTO,this article analyses the requirement of the principles of non-discriminatory,transparency,free trade and fair competition on the tariff system,including the tariff concession,tariff as the exclusive protection measure,anti-dumping tax and the countervailing duty,customs valuation using the knockdown price.The second chapter on the study of our present tariff system is the key part of this essay.Using the Customs Import and Export Tariff published in 1992 and China's entry into WTO in 2001 as the two watersheds,the essay divides the course of Chinese tariff concession into three stages. Then it briefly introduces our current customs tariff system. After that this essay analyses the problems existing in present tariff system:according to the theory of effective protection rate ,insisting on that the reasonable tariff structure should set the tax rate of finished products highest,semifinished products be placed in the middle,raw material lowest,there are a few unreasonable problems in the structure of tax rate;too many tariff preferences such as concessions in improvement trade and the import of equipment for the purpose of investment by foreign companies,turn against state revenue ,voilate the regulations of WTO and cause unfair competition. The transparency of customs valuation being low,the legal status of price indication being vague and the mode of valuation being hysteretic;the policy of export rebates being unstable,export rebate rate being low; the legislation of tax collection,the mode of collection,price swindling and the shortage of talents account for the lag of our tax collection.Then it refers to the successful experience from Japanese and Korean tariff reform, and leads to two useful messages for the perfection of our tariff systenrto make the purpose of tariff reform in accordance with industrial policy and to establish the system of special customs duty. Eventually,this essay proposes some constructive suggestions:using the theory of effective protection rate,to constantly better the structure of tariff rate;to designedly cancel tariff preference,and to make improvement trade bonded management;by improving transparency,making clear the legal status of price indication and learning the mode of valuation from the developed countries to perfect the system of customs valuation;by improving legal level,increasing export rebate rate and export rebate to be transferred to central government to reform the system of export rebate.The third chapter focuses on the coordinative reform between tariff and domestic commodity tax.On the basis of the necessity of coordinative reform which is demonstrated by an example,this essay reviews the uncoordinative situation between them.As for value added tax,productive value added tax and the low incidence of taxation cause the distinction on tariff between imported products and domestic products;as for consumption tax,the four factors including incidence of taxation,tax rate,collection mothed and link make the consumption tax underplaying;finally,put forward an assumption on coordinative reofrm:in the field of value added tax,to extend the incidence of tax and to transfer to the consumptive value added tax;and in the field of consumption tax,to adjust the incidence of tax and to rationalize the tax rate,to transfer to the price excluding tax and to extend the collection link.