论商品归类争议的产生及解决-法律专业论文.docx

I I 论商品归类争议的产生及解决 中文摘要 论商品归类争议的产生及解决 中 文 摘 要 本文所说的商品归类，是指海关将进出口商品各自归入适当的商品编码，以确定 不同商品的关税税率、监管条件及其他进出口待遇的活动。由于商品归类的技术性很 强，它一向被视为海关关税的“三大支柱技术”之一。因而，我国不少学者多从技术 层面对商品归类展开研究。但笔者认为，商品归类作为海关征税、监管、缉私等执法 行为的基础，当然有必要从法律角度对其进行探讨。 本文从商品归类的涵义出发，首先对商品归类的机制进行简要介绍，商品归类以 国际《协调制度》为基础，每种商品的归类理论上具有唯一性；紧接着，对我国海关 归类工作的五种形式进行了列举，并对商品归类的法律性质逐层展开分析；在明确了 商品归类系行政确认后，以相关真实案例为典型，对实践中归类争议的发生形式和原 因进行深入剖析；最终“对症下药”，对如何有效解决归类争议提出自己的见解。 关键词：商品归类 归类形式 法律性质 争议原因 争议解决 作 者：蒋 磊 指导老师：陆永胜 II II Abstract Research On The Cause And Resolution Of Commodity Classification Dispute Research On The Cause And Resolution Of Commodity Classification Dispute Abstract To classify certain goods into the Harmonized Commodity Coding System is the fundamental activity in determining different Customs tariff, supervisory condition and other imports or exports treatments .Because of its strong technical characteristic , Customs classification was long been considered as one of the three pillars of tariff technology . Thus, most national scholars put a great deal of attention on the research of classification techniques .But from my point of view , it is necessary to make a further step in law affairs of classification, for its nature of law enforcement and its significance in collecting Customs tariff , implementing supervisory policies ,and preventing and cracking down on smuggling. This essay introduces the concept and working mechanics of Customs classification firstly. Such classification is based on the Harmonized Commodity Coding System .And according to such an international system, each commodity shall relate to an only code in theory. Secondly, the essay confirms that Customs classification is kind of administrative affirmation, in contacting with domestic classification practice. Thirdly, the essay lists several cases as typical examples, to find out the form and cause of classification disputes which occur so often these days in China . And at last, this essay lines some practicable means to resolve the troubles