WTO《海关估价协议》与我国海关估价制度之完善  

Agreement on Customs Evaluation of WTO and Improvement System of Customs Evalution in China

作　　者：郑建国[1] 

机构地区：[1]襄樊学院政治与法律系,湖北襄樊441053

出　　处：《襄樊职业技术学院学报》2005年第4期46-49,共4页Journal of Xiangfan Vocational and Technical College

摘　　要：WTO《海关估价协议》是我国海关估价制度的立法基础。我国现行的海关估价制度虽经修改,但依然存在着操作性不强、程序性规定不科学、举证责任的分配不合理、法律责任的规定缺乏针对性、部分规定与《海关估价协议》不符等问题,需要修改相关国内立法予以完善。Agreement on customs evaluation of WTO is the legislation foundation for the systems of customs evaluation in Chinao In spite of some modification ,the system used at present in China is still poor in its operatability, unaccuraty in its procedural regulation ,inappropriate distribution of proofing duty and unclear direction in the regulation of the law responsibility,some regurlations don＇t tally with the agreement. So the domestic relevant legislation should be modified to get perfect.

关 键 词：海关估价协议 成交价格 审价办法 

分 类 号：D912.29[政治法律—民商法学]