海关估价历来是世界各国海关关税制度的一个重要组成部分,特别是国际贸易在各国经济中占据重要地位的今天,建立一种公平、统一、中性的海关估价制度已经成为国际贸易关系的重要方面。 一般而言,发展中国家经济比较落后,为保护民族工业和保障财政税收,关税水平较高,关税收入在财政税收中比重较大。不少发展中国家由于法制不健全,技术和信息手段相对落后,不法商人利用价格瞒骗偷逃税,获取非法利益的情况十分严重,因此,它们更重视把海关估价作为打击价格瞒骗,防止偷逃税,加强税收征管的重要手段。 我国正处在建立社会主义市场经济体制的过程中,在海关估价方面,存在着与其他发展中国家同样的问题。改革开放以来,我国海关开始注意研究和借鉴国际海关同行在估价方面的经验,制定行之有效的海关估价法规和办法,并逐步采用了国际通用的估价规则。我国在总署和 Customs valuation has always been an important component of the customs tariff system of all countries in the world. In particular, international trade plays an important role in the economy of all countries. Establishing a fair, uniform, and neutral customs valuation system has become an important aspect of international trade relations. . In general, the developing countries have a relatively backward economy. In order to protect national industries and guarantee fiscal revenues and taxes, the level of tariffs is relatively high, and the proportion of tariff revenue in fiscal revenue is relatively large. In many developing countries, due to the imperfection of the legal system and the relatively backward technology and information means, unscrupulous businessmen use prices to swindle tax evasion and obtain illicit profits. Therefore, they place greater emphasis on the use of customs valuation as a countermeasure against price fraud and theft. Tax evasion, an important means of strengthening tax collection and management. Our country is in the process of establishing a socialist market economic system, and there are the same problems in customs valuation as other developing countries. Since the reform and opening up, China’s customs have begun to pay attention to the study and reference of the experience of international customs counterparts in the valuation, formulated effective customs valuation laws and regulations, and gradually adopted the international general valuation rules. Our country is in the