论海关商品归类与《进出口税则》列目的关系与调整-法律专业毕业论文.docxVIP

A B A B S T R A C T Im P o rt a n d E x P o rt T ariff o f the P e o P le ，5 R eP ub lie o f C h in a ( P .R .C ) is a C las sific atio n T ab le o f re gU latio n s an d ta riff rate s . It 15 en a cte d an d P ro m u lg ate d b y P .R .C to leVy d utie s o n e arg o fro m C u sto m s B o u n d a ry ，w h ich o fl毛rs th e v a lid ity for the stat e to le Vy e u sto m s d u ty an d a c ts a s the sP e e ifie em b o d im e nt o f th e state ’s e u sto m s a n d e e o n o m ie P o lie ie s . A s th e m e m b e r o f W o rld C u sto m s O rg a n iz a tio n (W C O ) an d on e o f the C ontractin g P art ies，the T ariff of P .R .C follow s the fram ew ork o f H an们on ized C o rnroo d ity D eseriP tio n an d C o d in g S y stem (H S sy stem ). T h is art iele tries to m ak e a adju stm ent for the T ariff folder一lev el b y intr odu ein g F lat一sto ctuxe theo ry ，a m an agem ent seien ce co n cePt，an d to v erify the v alid ity an d rat ionality of th e adju stm en t in apP lication an d effe et，50 that the T ariff of P .R ，C c o u ld a c e o rn」11o d a te itse lf to t h e e h a n g e s o f P o litie s a n d e e o n o m ic e n v iro n m e n t . T h ere are four eh 叩 ters in this P ap er. C h ap ter 1 in tro d u ee s th e C u sto m s e o m m o d ity c la ssif ie a tio n d e f in itio n ，th e le g a l b a sis a n d t h e e h a ra e te ristie s. C h 叩 te r 11 in tro d u e e s th e H S sy ste m an d it，5 b a sie e h a ra e teristie s . C h ap te r 111 e o m b s th e re latio n shiP am o n g T a rif f se h e d u le ， H S s y ste m a n d t he C u sto m s c o l们匡n o d ity c la s sif ic a tio n ， a n d d e te rm in e s th e P re m ise a n d P rin e iP le s o f T ariff fo ld e r re v isio n to fo llo w . C h ap te r IV P ro P o se s to in tr o d u e e F la t一st ru e tu re th e o ry in T a rif f f o ld e r re v ise s，a n d v e rif ie s t he validity an d ration ality of the adju stm en t. K e y W o r d s : T ar iff S e h e d u l