《进出口税则》第四十四章水曲柳、白蜡木问题初探（The forty-fourth chapter of the import and export tariff Fraxinus mandshurica and Fraxinus mandshurica）.doc

《进出口税则》第四十四章水曲柳、白蜡木问题初探（The forty-fourth chapter of the import and export tariff Fraxinus mandshurica and Fraxinus mandshurica） The forty-fourth chapter of the import and export tariff: "Fraxinus mandshurica" and "Fraxinus mandshurica" Ho Fung Abstract: the use of goods and theories of legal hermeneutics and logic methods, from the perspective of Botany "import and export tariff" in the forty-fourth chapter, "ash", "ash" connotation and denotation, difference and connection are discussed and analyzed, the related items of academic interpretation and then to comment, classification, research coordination system to benefit the tariff. Keywords: import and export tariff; Fraxinus mandshurica; Fraxinus mandshurica; analysis The forty-fourth chapter of the import and export tariff (hereinafter referred to as the tariff) stipulates the classification and classification of wood and wooden products. China is not only a big timber producing country, but also a big timber consuming country. It has been strictly restricted and managed for forest harvesting and timber circulation. In recent years the introduction of the macro-control policies are related to the wood and its products, so it is necessary to increase the research of wood and wood products, comply with the requirements of national macro-control, to maintain economic and ecological safety, security, unified tariff classification accuracy, promote trade facilitation. I. The Origin of the problems of Fraxinus mandshurica and Fraxinus mandshurica in the tariff Numbercorresponding goods name "ash", foreign control table corresponding to the name "Ash". Numbercorresponds to the product name as "Bai Lamu", and the corresponding foreign control named "Of ash (Fraxinus spp.)". The same as the English "ash", there are two different Chinese goods, so English called "ash" in the "goods tariff" is according to the "ash" translation, classification, or according to the "ash" translation, classification, is a