| 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 <> .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. |
