《海关估价及特许权费估价办法》由会员分享,可在线阅读,更多相关《海关估价及特许权费估价办法(60页珍藏版)》请在金锄头文库上搜索。
1、海关估价及特许权费估价办法 Customs Valuation and Royalties Valuation Measures海关总署关税司 王延春 Mr. Wang Yanchun, Tariff Department, General Administration of Customs 主主 要要 内内 容容 Main contentMain contentq我国海关估价法律体系 PRC legal system for Customs valuationq我国海关估价管理体系 PRC administrative system for Customs valuation q特许权使用费
2、估价办法 Valuation methods for royalties第一部分 我国的估价法律体系 Part 1. Legal system for PRC Customs valuationq立法层次 Legislation Levels海关法“Customs Law of the Peoples Republic of China” 关税条例“Regulations of the Peoples Republic of China on Import and Export Duties” 审价办法“Provisional Procedures of the Customs of the
3、PRC for Appraisal of Price of Export Commodities” q2002年审价办法“Measures of the Customs of the Peoples Republic of China for the Assessment of Dutiable Value of Import and Export Goods”q2003年特许权使用费估价办法“Measures of the Customs of the Peoples Republic of China for Evaluation of the Royalties of Imported
4、Goods” 2002年审价办法主要内容 Main content of 2002 Valuation Methodsq一般原则 General principlesq进口货物的完税价格 CIF of imported goodsq特殊进口货物的完税价格 CIF of special imported goodsq出口货物的完税价格 CIF of export goodsq运费及相关费用、保险费的计算 calculation of freight costs and related expenses and insuranceq完税价格的审定 assessment of dutiable va
5、lueq法律责任Legal responsibilities审价办法的估价方法估价方法Valuation methodsValuation methods成交价格方法Transaction Value相同货物成交价格方法Value of Identical Goods类似货物成交价格方法 Value of Similar Goods倒扣价格方法 Deductive Method计算价格方法 Computed Value合理方法 Reasonable Method (Fall-back Method)依次使用 in sequential order我国海关完税价格的定义 Definition o
6、f PRC Customs CIFn n进口货物的完税价格,由海关以该货进口货物的完税价格,由海关以该货 物成交价格为基础审查确定,并应包括物成交价格为基础审查确定,并应包括 货物运抵境内输入地点起卸前的运输及货物运抵境内输入地点起卸前的运输及 相关费用、保险费。相关费用、保险费。The CIF of imported good is determined by the Customs The CIF of imported good is determined by the Customs based on its transaction value, including freight c
7、ost, related based on its transaction value, including freight cost, related expenses and insurance prior to the unloading of good after expenses and insurance prior to the unloading of good after it has been shipped in. it has been shipped in. 成交价格方法 Transaction valueq成交价格的定义 definition of transact
8、ion value 成交价格=合同或发票价格+/-价格调整因素 Transaction Value=Contract or invoice price +/- price adjustments q完税价格=成交价格的条件 conditions for CIF = transaction value 不受限制(销售、价格、处置、转售)Not limited (sales, price, disposal, resale) 买卖双方不存在特殊关系No special relationships between transaction parties q调整因素 price adjustments
9、增加:佣金、一体容器、包装、协助、特许权、转售收益 Addition: commissions, container, package, assistance, royalties, resale gains扣除:国内税收、国内发生的服务费用、运保费 Deduction: domestic tax, domestic service fees, freight and insurance fees相同/类似货物成交价格法 Transaction value of identical / similar goodsq概念 conceptq调整因素 adjustment factorsq共同性 s
10、imilarityq价格磋商 price negotiation倒扣价格法 Deductive methodq概念 conceptq扣减因素 deductions 通常的佣金或利润及一般费用 Usual commissions / gains and general expenses国内发生的运、保险费及其相关费 用 Domestic freight, insurance and related expenses关税和其他国内税 Customs duty and other domestic taxes计算价格法 Computed valueq概念 conceptq计算价格的构成 consti
11、tuents 原料,及制造或加工所需要的成本 Raw materials and production / processing costs通常利润和一般费用的总额 total of general profit and general expenses运输及相关成本 Freight and related expenses合理方法 Reasonable method (fall-back Method)q原则 principleq灵活性 flexibilityq禁止采用的价格 prohibited prices禁止使用的估价方法 Prohibited valuation methodsq进口
12、国生产的货物的国内售价 domestic selling priceq选择两者中较高的价格 higher of the twoq货物在出口国国内市场的价格 market price in the export countryq生产成本 (除可用计算价格)production cost (except for the Computed Value method)q出口到其他国家的销售价格 selling prices in other export countriesq海关最低限价 the lowest price set by the Customsq武断或虚构的完税价格 arbitrary
13、/ fictitious CIF进口商权利和义务 Rights and responsibilities of the importerq进口商的权利 rights 交保提货 delivery warrant得到书面答复 written response选择估价方法 choice of valuation methods诉讼的权利 Right of Appealq进口商的义务 responsibilities如实申报 filing on actual basis配合海关举证 cooperation with Customs海关权利和义务 Rights and responsibilities
14、of the Customsq海关的权利 rights 确定完税价格 determination of CIF要求进口商举证 Request importers evidenceq海关的义务 responsibilities履行透明度要求 transparency与进口商磋商 negotiation with importers书面告知 written notification保密 confidentiality第二部分 海关估价管理体系Part 2. PRC administrative system for Customs valuation q总署关税征管司价格处 Valuation D
15、ivision of Tariff Department, GACq总署价格信息机构 Valuation informative organization q各直属海关关税职能部门 GAC Functional Departments q审单中心 Form Checking Centreq现场海关 Customs On-siteq法律部门 Legal departmentsq调查和缉私部门 Investigation and anti-smuggling Departments第三部分第三部分 特许权费估价办法特许权费估价办法 Part 3. Valuation methods for roy
16、altiesq特许权使用费估价办法的修订原则Amendment principlesq新老办法的区别 Disparities between the old and the new methodsq特许权使用费估价办法的主要内容Main content of royalty valuation一、修一、修 订订 的的 原原 则则 Amendment principlesq与WTO估价协定规则一致 Conformity with the “WTO Agreement on Valuation”q结合我国的贸易实际 PRC trade practiceq确保立法的公平和中性 Legislative justice and neutrality q税政和税务分开 separation of tax policy and taxes修订的主要内容修订的主要内