海关估价及特许权费估价办法.ppt

《海关估价及特许权费估价办法》Customs Valuation and Royalties Valuation Measures 海关总署关税司 王延春Mr. Wang Yanchun, Tariff Department, General Administration of Customs 主 要 内 容Main content 我国海关估价法律体系 PRC legal system for Customs valuation 我国海关估价管理体系 PRC administrative system for Customs valuation 特许权使用费估价办法 Valuation methods for royalties 第一部分 我国的估价法律体系Part 1. Legal system for PRC Customs valuation 立法层次 Legislation Levels 《海关法》“Customs Law of the Peoples Republic of China” 《关税条例》“Regulations of the People’s Republic of China on Import and Export Duties” 《审价办法》“Provisional Procedures of the Customs of the PRC for Appraisal of Price of Export Commodities”  2002年《审价办法》“Measures of the Customs of the People’s Republic of China for the Assessment of Dutiable Value of Import and Export Goods” 2003年《特许权使用费估价办法》“Measures of the Customs of the People’s Republic of China for Evaluation of the Royalties of Imported Goods” 2002年《审价办法》主要内容Main content of 2002 Valuation Methods 一般原则 General principles 进口货物的完税价格 CIF of imported goods 特殊进口货物的完税价格 CIF of special imported goods 出口货物的完税价格 CIF of export goods 运费及相关费用、保险费的计算 calculation of freight costs and related expenses and insurance 完税价格的审定 assessment of dutiable value 法律责任 Legal responsibilities 我国海关完税价格的定义Definition of PRC Customs CIF 进口货物的完税价格，由海关以该货物成交价格为基础审查确定，并应包括货物运抵境内输入地点起卸前的运输及相关费用、保险费。 The CIF of imported good is determined by the Customs based on its transaction value, including freight cost, related expenses and insurance prior to the unloading of good after it has been shipped in. 成交价格方法Transaction value 成交价格的定义 definition of transaction value 成交价格=合同或发票价格+/-价格调整因素Transaction Value=Contract or invoice price +/- price adjustments 完税价格=成交价格的条件 conditions for CIF = transaction value 不受限制（销售、价格、处置、转售）Not limited (sales, price, disposal, resale) 买卖双方不存在特殊关系No special relationships between transaction parties 调整因素 price adjustments 增加：佣金、一体容器、包装、协助、特许权、转售收益Addition: commissions, container, package, assistance