中国进境物品进口税制度改革:国际比较与立法思路  

Reform on Import Duties System Regarding Personal Imports in China: International Comparisons and Legislative Thoughts

作　　者：刘奇超 施正文[2] 曹明星[3] 苏铁 

机构地区：[1]上海市浦东新区国家(地方)税务局,上海200122 [2]中国政法大学财税法研究中心,北京100088 [3]中央财经大学中国财政发展协同创新中心,北京100081 [4]宁波海关,浙江宁波315012

出　　处：《国际税收》2017年第2期69-74,共6页International Taxation In China

基　　金：世界银行"中国关税立法国际比较研究"项目;世界银行"欧盟关税法律制度研究"项目;财政部"关税立法国际比较研究"项目;海关总署国际司"欧盟海关法翻译与比较研究工作"项目;中国政法大学校级人文社会科学研究项目"中欧关税立法比较与借鉴研究"(批准号:15ZFZ82008);中央财经大学"中国财政发展协同创新中心"项目的阶段性研究成果

摘　　要：进境物品进口税制度改革是当前我国关税法起草过程中的重点、难点和热点问题。域外经验表明:落实税收法定原则、科学合理设计免税制度、采用单一税率计征、重视涉税信息管理,受到了各国进境物品进口税立法的普遍重视。我国进境物品进口税政策调整应当秉持公平税负、统一税制、保护竞争的原则,立法的重点是取消行邮税制度,统一对货物、物品按照税则税率征税;取消贸易属性进境物品免税规定;建立健全简易征收方式的配套制度;明确相关主体的涉税信息披露义务。For the drafting of Tariff Act in China, the reform on the system of import duties regarding personal imports is currently a difficult, critical and hot issue. The foreign experience shows that the implementation of the statutory taxation principle, the scientific and reasonable design of tax exemption system, the use of a single tax rate, and the attention to the taxrelated information management have been generally valued in the legislation of the import duties regarding personal imports in many countries. China＇s policy adjustment on the import duties regarding personal imports should uphold the principles of fair taxation, unified tax system and protection of competition, and focus of the legislation should be abolishing the taxation system of personal postal articles, and taxing goods and articles according to unified tariff rate and regulation instead; canceling the tax exemption provisions when importing goods are with trade properties; establishing and improving the mating system of the simple tax collection approach; and specifying the tax information disclosure responsibility of relevant entities.

关 键 词：进境物品进口税 行邮税 关税法 国际比较 

分 类 号：F752.5[经济管理—国际贸易]