On The Legal System Of China Customs Articles Evaluation And Its Perfection

The result of customs evaluation on articles concerns the vital interests of taxpayer and the appraisal result is actually inferred by the customs according to the customs evaluation system. In recent years, the Announcement of the General Administration of Customs No.15,2012and the system of evaluation based on the price listed in the Customs Value List regulated in this announcement have been criticized increasingly. However, the public appeal the General Administration of Customs to take the transaction price as the core and establish new article evaluation system. This thesis firstly reveals the problem through practical cases, secondly reviews the history and current situation of the legal system of article evaluation with a focus on the analysis of problems in the Announcement of the General Administration of Customs No.15,2012, thirdly conducts systematic analysis of the advantages and disadvantages of the evaluation system based on listed price and the evaluation system based on transaction price and carries out in-depth study on perfecting the evaluation system based on listed price and establishing the evaluation system based on transaction price, fourthly proposes the catch-all evaluation system in case of the inapplicability of the above-mentioned two evaluation systems, fifthly explores the application order of evaluation systems, and finally puts forward detailed assumption on establishing the legal system of customs articles evaluation.