Research On The Status Quo Of Customs Legislation And Enforcement Of Royalties Based On The WTO“Customs Valuation Agreement”

The original intention of the WTO multilateral trading system is to build a fair and unified global trading system based on the spirit of trade liberalization and to avoid countries erecting trade barriers out of their own interests.As the gatekeeper of the country's foreign trade,the customs supervision policy has a direct impact on the trade situation.Under the promotion of developed countries and after many rounds of negotiations,the Agreement was successfully signed in April 1994.After China's accession to the World Trade Organization,the agreement was transformed in China in accordance with the provisions,and the Measures of the People's Republic of China for the Examination of Customs Value of Import and Export Goods was formed.In recent years,with the continuous industrial upgrading,the proportion of intellectual property in trade has increased,and more and more international trade involves the payment of royalties.According to the regulations,royalties that meet certain requirements should be included in the customs customs value.However,because the royalty is difficult to identify and the corresponding rules are too principled,it has become a difficult problem in the field of customs valuation in the world.The customs of all countries have adjusted the royalty according to their own trade needs to a certain extent.This article is divided into four parts,the first part is the necessity of customs valuation of royalties.The payment objects of royalties are intellectual achievements such as patents and works.Unlike traditional trade in goods,it does not have a physical form,and there is no direct loss in value to facilitate measurement.Therefore,the valuation of royalties is more complicated than general goods,and customs valuation is often used as a non-tariff barrier in international trade.Therefore,it is more necessary to clarify the rules in this regard.The second part is the research on the current situation of my country's customs valuation of royalties.The current research on the status quo of my country's customs collection of royalties mainly focuses on two parts,namely,the identification standard and the tax calculation method.The identification mainly focuses on the identification of royalties for patents and trademarks.In terms of tax calculation,there are conflicts caused by apportionment,adjustment of special relationships,and double taxation of customs and taxation.The third part is the collection of royalties in other countries in customs valuation.As the "Agreement" is an international convention,it is not enforceable,so countries will also adjust them according to their own trade policies and apply them selectively.In order to ensure that the practices of various countries uphold the spirit of free trade,the Customs Valuation Committee of the World Customs Organization regularly issues evaluative cases for guidance.If disputes arise in trade between countries,they can also appeal through the WTO appeal mechanism.The fourth part is the improvement of my country's customs royalties.With the further transformation and upgrading of my country's industry,the customs should also change from the previous radical approach of imposing tariffs.For example,through further clarification of the standard for the recognition of royalties and in-depth cooperation with tax authorities,the customs valuation system for royalties can be improved.