Researching The Transformation And Improve Of Customs Valuation System In China

The dissertation provides the transformation of customs valuation rules in China on the basis of the comparing of The Agreement of Customs Valuation of WTO.It lists the defects of the existing customs valuation procedure in China.The author puts forwards some constructive opinions on the perfecting of customs valuation legislation.The dissertation is divided into four chapters besides introduction and conclusion.Chapterâ… :The Definition and Legal Attribute of Customs Valuation. This chapter firstly makes a definition on customs valuation,then analyses the legal attribute of customs valuation.Finally,the author arises his view that the tariff barrier attribute was its itself inherent,then the non-tariff barrier attribute is a attribute which afterwards attached.Chapterâ…¡:Customs valuation in China based on transformation.The main part of dissertation to fulfill commitment of The Agreement to the original valuation change,and change is based on The Agreement of Customs Valuation of WTO,in the process of change must meet with The Agreement of Customs Valuation of WTO;and introducing The Agreement calls on the main contents,the assessment of The Agreement,which reflects its fair,uniform and neutral values.This section also introduced change of customs valuation in China. Chapterâ…¢:The impact on our customs valuation legislation.This section addresses transparency and transaction value for the impact of China's customs valuation legislation.Through comparative analysis with the Agreement,our customs valuation revealed the existence of transparency in the legislation is not transparent,operability poor law and importers participating in the conflict between imperfect mechanisms such issues;However,transaction value guidelines major impact on our customs valuation reflected in the valuation of power and the use of the customs valuation criteria have been certain restrictions.The perfect part for the next part of the proposals put forward specific requirements. Chapterâ…£:Customs valuation legislation improved in China.In the third part of the article,a concrete analysis of concrete problems from the transparency,transaction value and price fraud made three specific recommendations perfect.First,in order to meet the requirements of transparency,on the one hand,it is necessary to improve legislation enhances the transparency of law;on the other hand it is necessary to regulate the valuation of open procedures,and enhance the transparency of the valuation process.Secondly,respect for trade through practical, perfect-price collection,verification and price late means to be declared the transaction value.Finally,in the face of the growing phenomenon of price fraud,only through the establishment of a scientific and rational anti-fraud security system price can fundamentally solve this problem. Finally,the article drew a conclusion that in order to complete customs valuation legislation,we should start from the existing problems.On one hand,bear in mind the concept of integrating into WTO rules,fully understanding the Agreement and paying much attention to the transformation of domestic legislative language.On the other hand, referring to relative WTO rules,continue to speed up the buildup valuation regulation,endeavor to interpret related conceptions and terminology, increase the practicability of law in the light of China's real situation and improve the valuation procedure.