【作者】 王小坤；

【导师】 孙健；

【作者基本信息】 中国海洋大学 ， 金融学， 2003， 硕士

【摘要】 随着我国经济改革的发展，海关税收作为中央财政的重要一环，为国家的稳定改革和持续发展发挥了积极的作用，关税的财政保障作用日益凸现。同时，为了适应经济改革以及WTO的要求，中国海关关税改革势在必行。因此，本文通过对新中国成立以来海关税收征管历程的回顾，以及对加入WTO后海关税收征管工作调整和改革的阐述，初步探讨了关税改革的发展动向。 文章还介绍了我国现行海关估价、原产地规则及进出口货物关税的征收，并对实施《WTO估价协议》后面临的一些问题进行了分析。 最后，文章通过对关税改革的研讨，力求对海关税收征管难点提出切实有效的应对措施，探讨完善关税制度的方法，从而使关税——这一经济杠杆为国家改革开放做出更大的贡献。更多还原

【Abstract】 As a key part of the central finance income, the function of the customs tariff for guaranteeing the finance income is increasingly fulfilled by its energetic contribution to the steady and sustainable growth of Chinese economic reform. Meanwhile, to meet the requirement of WTO rules and further economic reform, it is also imperative for the customs tariff system to change. Therefore, this dissertation make a preliminary discussion on the trend of the customs tariff system reform through a review of the history of the customs tariff collection since 1949 and a summary of the adjustments of customs tariff collection after joining WTO.The dissertation also introduces the concept of customs valuation, the regulation of the confirming the origin of import goods and the collection of the custom tariff on imported and exported goods while making an analysis on some issues after the implementation of <<WTO Customs Valuation Agreement>> .In the final part, through a survey of the customs tariff system reform, the dissertation tries to provide some practicable measures on the difficulty of the customs tariff collection and to look for the ways of improving the customs tariff system, so that to make it more useful during the process of the economic reform and open as a finance lever.更多还原