关于原状复运进境货物免于征税法律问题研究——由疫情原因而退运进境的货物引发的思考  

A Study on the Legal Issue of Tax Exemption for Export Goods Returned with Unchanged State--Reflection on the Returned Goods due to the COVID-19 Epidemic

作　　者：管伟星 GUAN Weixing

机构地区：[1]宁波机场海关

出　　处：《海关法评论》2022年第1期169-177,共9页Review of Customs Law

摘　　要：随着国际贸易的发展,出口货物因各种原因退运的情形时有发生,新冠肺炎疫情的暴发,使货物退运的情形更加频繁,企业对此类货物进口时免于征税的需求也日益强烈,但在现有法律制度下,由于退运货物免于征税的条件之一是“因品质或者规格原因”,而因疫情等原因退运的货物是否符合此条件存在着争议。本文从相关法律制度和国际公约的规定出发,探究其立法原意,力求在我国现有法律制度下妥善解决此类问题,并在此基础上提出相关的立法建议,从而使相关法律制度更加合理和完善。With the development of international trade,export goods are often returned for various reasons,and the COVID-19 epidemic makes the return of goods more frequent.The demand for the tax exemption for the returned goods is also growing.According to the existing laws,import tax will not be levied on export goods that are returned,with unchanged state,due to quality or specification problems.However,there is a controversy over whether to exempt tax on the returned goods due to COVID-19.Based on the relevant laws and international conventions,this paper explores the original intention of the Customs Law to properly solve the problems and put forward suggestions of legislation to improve the relevant legal system.

关 键 词：原状复运进境 新冠肺炎疫情 退运 品质规格 免税 

分 类 号：D922.221[政治法律—经济法学]