Customs Valuation Studies For The Used Machine And Equipment

At present,as mechanical equipment market closing to saturation in countries in which construction machinery industries are well-developed,many well-known equipment manufacturing enterprises have transferred the profit space to the after-market as an extension of equipment services,among which the used machinery and equipment accounted for a large proportion.The used machinery and equipment business in these countries has been developed and improved,and trading methods such as old for new,leasing and auction are common.Due to a long history of production,mature technology,high production concentration,prominent brand effect,and environmental control,most of the foreign mechanical equipment will be maintened timely after reaching the specified working time interval,so the function and performance of these equipment were not distracted too much.Compared with foreign countries,China's production of construction machinery started late,characterized by the undeveloped technology,scattered origin and poor brand effect.In addition,many of the buyers in the market are small and medium-sized enterprises,or even individual users,and their financial level determines that they are more inclined to buy used machinery and equipment because of a higher price/performance ratio.Therefore,in recent years,second-hand machinery and equipment is gradually entering the mainstream market,becoming a new growth point and opportunity for the construction machinery industry.Customs valuation of used machinery and equipment is not only the product of continuous development of the market,but also the product of global economic integration.The complexity and difficulties of customs valuation of used machinery and equipment present a new subject for customs appraisers.In this paper,the customs valuation process of used machinery and equipment is sorted out,and,a variety of ways and characteristics taken in actual trade of used machinery and equipment are analyzed,and,factors that affect the price of used machinery and equipment are summarized,and,the risk points of used machinery and equipment appraisal are summarized,and finally,the key difficulties for China customs' management of prices of used machinery and equipment are described and analyzed.Based on the study of existing valuation models,methods and cases,this paper opens up a new research perspective from the perspective of special relationship,judgment method on condition of equipment and evaluation method,etc.At the same time,by using the method of interdisciplinary analysis and argumentation,the paper tries to analyze and solve problems more accurately and reasonably.At last,suggestions for customs valuation of used machinery and equipment are put forward and discussed.