| This paper addressed what mentioned . With the existing but limited reference data, the author, according to the Agreement on Customs Valuation by WTO, the basic principle of Agreement on the Origin, No. 416 Order by the State Council on the Origin of Imported Income-sharing Film, and Regulations on Dutiable Price of Imported Goods by Customs of P.R.C., pointed out that the customs shall change the existing supervision and control methods for imported film. Imported film is a special kind of goods imported under the general trading rules, and its dutiable price shall be made up of two parts, i.e., the value of the film when being imported and the royalties. The royalties is the total ticket income earned by both the Chinese side and the foreign side.This new method will make the customs supervise and control in a more scientific and efficient way, and will help to increase the tax revenue of China, and make it more favorable for China in the trade friction with America. |
PDF Full Text Request