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当前对我国海关估价具有影响的规则包括海关总署规章、OECD转移定价规则、国家税务总局转移定价规则、国际海关组织转移定价规则等。在海关审价实践中对审价规则的运用是由于转移定价规则本身的合理性,转移定价的实际执行与结果的现实需要。我国当前海关估价中存在海关内部执法不统一,海关与税务机关存在执法冲突,重实体而轻程序,审价透明度不足等问题。因此建议我国应当通过四个中心建设、通关一体化的改革来这一问题,通过完善海关审价的程序性规定,增强执法标准的透明度,主动加强与税务机关的合作的具体措施来优化海关对转移定价的审查。
The current rules affecting China’s customs valuation include the rules of the General Administration of Customs, the OECD transfer pricing rules, the transfer pricing rules of the State Administration of Taxation, and the transfer pricing rules of the International Customs Organization. The application of the rules of trial price in the practice of customs trial is due to the rationality of the transfer pricing rules itself and the practical need of the actual implementation and result of the transfer pricing. In the current customs valuation in our country, there are some problems such as the inconsistency of law enforcement within customs, the conflict of law enforcement between customs and tax authorities, the heavy procedures of substantive and light, and the lack of transparency in trial price. Therefore, it is suggested that our country should take this four-center reform and integration of customs clearance as an example to optimize customs procedures by improving the procedural rules and regulations of the Customs and Excise Department, improving the transparency of law enforcement standards and strengthening the cooperation with the tax authorities Transfer pricing review.