Improvement Of China Customs Valuation Law System

On December 11th, 2001, China became an official member of WTO. With its accession to WTO, China will fully implement without reservation on any provision of the agreement. It is an important task lying ahead of Chinese customhouse about how to seek a countermeasure suitable to customs valuation agreement under the confinement of Customs valuation agreement after China's entry into WTO. With the view of the construction and improvement of the law system, this thesis views thoroughly on the issues from China customs valuation practices.This thesis is composed of four chapters: Chapter I introduction to the general concept of customs valuation law system. Chapter II illustration of the practices of international customs valuation system. Chapter III recommendation of the existed problems in customs valuation practices. Chapter IV solution to above mentioned issues On the problems of customs valuation, the customs should increase the transparency of law on customs valuation, predigest the process of customs valuation, and design a rigorous and rational exterior process to transform the mode of customs valuation. On the current entity issue of customs valuation, the customs should take profitable countermeasure that use legislative technology skillfully, enforce the law more perfectly, strengthen the social cooperancy and so on, to settle the nodus of transaction value and customs valuation.By way of comparative analytical approaches, the auther hopes to bring forward the problems in question and finally give the reasonable suggestions to resolve them on the basis of exploring their foundation.