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我国加入世贸组织后,面临着许多新的机遇和挑战,也给关税工作提出了新的更高要求。2004年1月1日,国务院新修订的《中华人民共和国进出口关税条例》正式实施。这对我国履行入世承诺,进一步完善关税法律制度,规范进出口关税征收和缴纳行为,保障国家关税收入,维护纳税义务人的合法权益,具有十分重要的意义。本文对新《关税条例》进行简单解析。国务院此次修订《关税条例)》的原因是什么?其出台有什么背景?答:修订《关税条例》最直接的原因和背景就是中国入世。中国经济要更深入、更广泛地参与国际分工和合作,要融入全球经济一体化之中,就
After China’s accession to the WTO, it has faced many new opportunities and challenges and has also set new and higher requirements for tariff work. January 1, 2004, the State Council newly revised “People’s Republic of China Import and Export Tariff Ordinance” was officially implemented. This is of great significance to our country’s fulfillment of its WTO commitments, further improvement of the legal system on tariffs, standardization of the collection and payment of import and export duties, protection of the national tariff revenue and safeguarding the legitimate rights and interests of taxpayers. This article briefly analyzes the new “Tariff Regulations.” What is the reason for the revision of the “Tariff Regulations” by the State Council? What is the background of its introduction? A: The most direct reason and background for the revision of the Tariff Regulations is China’s accession to the WTO. China’s economy needs to participate more deeply and extensively in the international division of labor and cooperation and integrate it into the global economic integration.