Customs Valuation Studies For The Return Shipment Of Energy Minerals

As we know,mineral resources cannot be reused and its distribution,variety,reserves and production are not balanced.The country can not only rely on their own resources to meet their own economic development,China is also same.With the rapid development of social economy,China has entered that China depends on resources seriously.The contradiction between supply and demand of resources has become an important factor which will restrict economic development.The shortage of energy and the shortage of reserve,which restricts the sustainable development of economy.To meet the changes of the international energy status and solve the increasingly serious domestic energy supply and demandissues,we need to go abroad to make full use of the global energy resources.The real purpose of enterprises "Go Out" is to be able to "Return”.In recent years,Chinese enterprises“Go Out”activity become more and more.Based on fully research on their needs,they work in different countries to carry out overseas investment and take back a lot of energy products.According to the Customs view,we analysis the current national energy strategy.We want to research the energy and mineral products.And also we focus on overseas investment of Chinese enterprises about its return form,related party transactions and special status.It is to focus on imported goods to import capacity of mineral products,its price structure and differences between itself valuation and customs valuation.We study the potential risks,the reason of the special relationship,and the import of mineral products.We want to understand capacity such as transfer pricing and valuation methods about other problems in-depth analysis.We combined with the practical work experience in the transport of mineral products back and research how to evaluate and explore countermeasures to deal with the case.We research the customs special relationship and transfer price.And then based on the principle of valuation method which is to specify the basis or work on improvement,return cargo valuation and try more reasonable method.It is to overcome the return cargo valuation difficulties and solve the valuation problem.At the same time we need to consider how to combine with the national "The Belt and Road" policy spirit and the dual functions of the gatekeeper and service.We need to explore and propose the pricing system and the pricing of regulatory measures.It needs to provide suggestion about uniform pricing,booking pricing or price for the record management system.It is to effectively support enterprises to "Guarantee to go out and back,"Got to,pass quickly”.We apply the results which will be directly applied to the customs regulatory reform and practice.Through this research,improvement and innovation evaluation method and supervision mode,it can not only solve the problem of the product return and to promote the solution,but also significant promote all kinds of product back.