对中国构成整车特征进口汽车零部件所征税费性质的分析  

Analysis on the Character of Tax or Charge Imposed on Automobile Parts Characterized as Complete Vehicles in China

作　　者：陈立军[1] 

机构地区：[1]长沙航空职业技术学院,湖南长沙410124

出　　处：《大庆师范学院学报》2009年第5期71-74,共4页Journal of Daqing Normal University

摘　　要：中国对构成整车特征的进口汽车零部件所征税费性质是汽车零部件案的争论焦点,投诉方主张为"国内税费",中国主张为"关税"。专家组分析认为,适用GATT第2条第1款b项"普通关税"应当严格限于进口当时的货物状态,以保证WTO/GATT协议目标的实现,而中国以零部件进口后在国内的装配情况作为征收依据,属于GATT第3条第2款规定的"国内税费"调整范围,从而支持了投诉方的观点。专家组的裁决完全出乎中国意外,我们有必要对争端中所涉税费性质进行重新思考。The character of tax or charge imposed on automobile parts characterized as complete vehicles in China is the focus of China-measures affecting imports of automobile parts. The complainants argue that the charge should be ＂internal tax or charge＂, while China responses that the charge Should be ＂custom duty＂. Panel analyzes that an ordinary custom duty of Article II： I（b） of the GATT should accrue based on the status of the product at the moment of importation to ensure the realization of the WTO/GATT. Panel supports the complaints that the charge on imported auto parts resulting from the measures is an internal charge subject to the scope of Article III：2 of the GATT because it is triggered by the actual use of these parts in the assembling of motor vehicles inside China after importation. It is necessary for China to rethink the characteristic of charge imposed on automobile parts characterized as complete vehicles.

关 键 词：WTO专家组 汽车零部件 国内税费 反规避 

分 类 号：F812.42[经济管理—财政学] U463[机械工程—车辆工程]