基于一起无效原产地证书引发的海关纳税争讼探析  

A Probe into the Tariff Litigation Caused by an Invalid Certificate of Origin

作　　者：温彩兴 王浩 Wen caixing;Wang hao

机构地区：[1]海关总署税收征管局关税技术处 [2]杭州海关关税处

出　　处：《海关与经贸研究》2023年第6期94-102,共9页Journal of Customs and Trade

摘　　要：原产地证书是进口国海关通关验收、征收关税的有效凭证,具有特定的法律效力和经济效用。海关加大对部分高风险商品原产地证书境外核查力度,核查结果显示进口商提交的原产地证书虚假或无效情事大幅增多,并引发了多起行政争讼案件。本文从一例新出现“真实但无效”原产地证书诉讼案件出发,围绕征纳双方的争议焦点,对原产地证书享惠条件、无效证书能否受到法律信赖保护、原产地核查性质及程序,以及境外核查扣除时限合理性等问题,从海关征管法规的视角进行了法理分析和探究,并提出了优化完善海关行政执法的建设性意见。The Certificate of Origin is a valid document for customs clearance and collection of tar-iffs in the importing country,with specific legal effects and economic utility The customs has strength-ened its verification efforts on the Certificates of Origin of some high-risk goods These verifications show that there has been a significant increase in the submission of fake or invalid Certificates of Origin by im-porters,which has led to multiple administrative disputes Based on a tariff litigation about“true but in-valid”Certificate of Origin,this paper focuses on the controversial issues between the duty collectors and payers,including the conditions for enjoying the benefits of the Certificate of Origin,whether inva-lid certificates can be protected by trust protection principle,the essentiality and procedure of the verifi-cation on Certificate of Origin,and the rationality of the deduction time limit for overseas verifica-tion Legal analysis and exploration has been conducted from the perspective of customs laws and regula-tions on revenue collection,and constructive suggestions have also been proposed for optimizing and im-proving effects of customs law enforcement.

关 键 词：原产地证 境外核查 纳税争讼 信赖保护原则 追补税时限 

分 类 号：D922.221[政治法律—经济法学] D920.5[政治法律—法学]