On The Perfection Of Chinese Legal System Of Tariffs Under The WTO Rules

The WTO is a global international trade organization， currently it has156members， covering a population of over50million worldwide， it has a profoundimpact on worldwide trade negotiations， decision-making and running. WTO ruleshave made a huge contribution to the implementation of the international economicand trade exchanges， the orderly development of the multilateral trading system，and the prosperity of the international trade and global wealth accumulation. Sincejoining the WTO， China has gradually stepped into the process of economicglobalization， has made remarkable achievements in reform and economicconstruction. From2003to2011， China’s import and export trade made an averageincrease of21.7%annually， the total import and export volume of trade in goods in2011， China has ranked second in the world for three years to become the world’slargest exporter and second largest importer. In2012， China’s foreign trade importand export reached$3.86676trillion， an increase of6.2%over the previous year.Which includes exports$2.04983trillion， an increase of7.9%;1.81783trillion U.S.dollars of imports， up to4.3%increase. Trade surplus is$231.1billion， expanding48.1%. As tariff is an important and stable source of state finance， it makes a veryimportant role for the promotion of national economic and social development， andincrease the central finance. With the constant improvement of China’s socialistmarket economic system， tariff is making a prominent role in promoting thedevelopment of foreign trade and protection of the national industry.After accession to the WTO， the tariff measures have become importantmeasures to safeguard its national interests. It is conducive to the protection of theinterests of our country， safeguard national economic security that strengthen tarifflegal system construction， improve the relevant system， make full use of WTOrules. Accession to the WTO for more than ten years， China has made a lot to adaptto the new situation，anyway，for now，there is a gap still exists in the legal systemof China’s tariff with WTO requirements， which restricts China’s economic and social development. After joining the WTO，China fully implements the promise ofthe tariff reduction commitments since2002， began a sharp decline in import tariffsuntil2010， China’s average tariff has been reduced from15.3%to9.8%， the overalllevel of tariffs reduction reached up to36%. Due to repeated smuggling activities，the implementation of the WTO<Customs Valuation Agreement>， the negativeimpact of the tax still exists， which are subject to varying degrees of impact of tariffprotection functions and financial functions. China still has a low grade of tarifflegislation， does not have a perfect Tariff Act. Ordinance provisions or notice of theway， leading to poor stability and predictability， which does not comply with theprinciple of transparency in the WTO， while is not conducive to the implementationof the tariff policy. With the vigorous development of the multinational corporations，the emergence of rapid social and economic development of the growing popularity ofe-commerce， the rational use of "green barriers" which lead to some new factors，and our current tariff legal system are not adapt to these factors.Based on the WTO rules and its basic principles， analyze the requirements ofthe legal system of China’s tariff， review the construction and current status of thelegal system after WTO， state the characteristics of new tariff， explore therelationship between WTO rules and the legal system of China’s tariff， to identify theproblems that not meet the WTO rules in the legal system of China’s tariff，comparatively analyze the tariff system of the world and regional organizations.Drawing on the advanced experience， analyze， explore and improve the legalsystem which consistent with WTO rules. According to the requirements of theWTO rules， combine with the advanced concepts of the tariff system of China’ssocial， economic development， national and regional organizations， to meet thetrend of world tariff reform， to make concrete proposals to improve the legal systemof China’s tariff. To support the economic development of our country，we need take continuously enhance tariff functions on the legal system ofeconomic regulation， strengthen and improve macroeconomic regulation to promotethe optimization and upgrading of industrial structure， promote bilateral andmultilateral trade and economic cooperation.