中国进口汽车零部件构成整车特征的认定与征税案的分析与建议  

Analysis and Suggestions on the Recognition and Tax-leving Cases about Characteristics of Imported and Exported Automobite Parts Which Fulfill Automobile as a Whole

作　　者：龙英锋[1] 

机构地区：[1]上海立信会计学院法律系,上海201620

出　　处：《上海立信会计学院学报》2007年第2期75-89,共15页Journal of Shanghai Lixin University of Commerce

基　　金：国家社科基金青年项目"世界贸易组织协定中的国内税问题"(编号:06CFX032)的阶段性成果;上海市重点学科建设项目"开放经济与贸易"的资助(项目编号:P1601)

摘　　要：文章认为,进口汽车零部件构成整车特征认定是进口物品归类方法,没有改变关税的框架、税率,没有提高关税税赋。对进口货物的关税归类方面,我国具有广泛的自由决定权。构成整车特征的零部件被归类为与整车属同类产品的情况下,被征收的增值税不高于对国内同类整车征的税。进口汽车零部件构成整车特征认定措施的目的是为防止关税规避,避免关税流失,而非对国内生产提供保护。The measures to determine whether imported automobile parts fulfill whole vehicle characteristics were methods of tariff classification. These methods didn＇t change tariff structure or rise tariff rate. China has free rights to decide tariff classification. Under the circumstance that imported automobile parts with whole vehicle characteristics classified as whole vehicle, the VAT levied on imported products shoule be no more than those domestic products. The purposes of the measures to determine whether imported automobile parts fulfill whole vehicle characteristics were to avoid tariff elusion not to protect domestic production.

关 键 词：进口汽车零部件 GATT1994 TRIMS协议 SCM协议 

分 类 号：F426.471[经济管理—产业经济]