2024年1月27日，《中華人民共和國海關法（草案）》（以下簡稱《海關法（草案）》）結束了公眾意見徵詢。 如果原則上沒有重大變化，可以預期，2024年，我國將迎來《海關法》的正式頒布實施和現行《中華人民共和國海關條例》（以下簡稱《關稅條例》）的廢止。 以《中華人民共和國海關法》（以下簡稱《海關法》）為上級法律構建的關稅徵收、免徵、退稅、減免、減免、處罰相關法律、法規和規範性執行檔案體系將面臨全面系統修訂。 原有的自給自足的關稅徵收管理制度也將被打破，逐步與其他稅種融合。 雖然《海關法》的最終文字尚未公布，但筆者認為，此次立法活動給現行關稅徵收管理制度帶來的變化，將主要體現在以下幾個方面：
on 27 january 2024, the tariff law of the people’s republic of china (draft) (the tariff law (draft)”)ended its public consultation. subsequently, if there are no changes in principle, it can be expected that 2024 will usher in the formal promulgation and implementation of the tariff law in china, as well as the abolition of the current regulations of the people’s republic of china on import and export duties (“the tariff regulation”).the system of laws, regulations and normative documents related to the collection, exemption, refund, reduction and penalty of tariffs etc, constructed with the customs law of the people’s republic of china (“the customs law”) as the superior law, will be subject to a comprehensive and systemic revision. the original self-contained system of tariff collection and management will also be broken up and gradually harmonised with other tax categories. although the final text of the tariff law has not yet been issued, from the legislative ideas and body structure embodied in the tariff law (draft), it appears that the changes brought about by this legislative activity to the current tariff collection and management system will mainly be reflected in the following aspects.
1.海關將成為乙個純粹的海關徵管機構，按照《海關法》的授權履行海關徵管職能。
china customs will become a pure enforcement agency for tariff collection and management, fulfilling its duties under the authorisation of the tariff law.
自1987年7月1日《海關法》、《海關法》、《海關條例》以《海關法》為上位法、《中華人民共和國海關總署進出口貨物徵稅辦法》（以下簡稱《海關稅收管理辦法》）實施以來，也以《海關法》為上位法， 與《中華人民共和國海關行政處罰條例》（以下簡稱《海關行政處罰條例》）共同構成了我國關稅徵收和管理的基本法律框架，從而形成了中國關稅徵收和管理的自成體系， 它獨立於其他稅種運作，並在《海關法》的管轄下運作。過去，海關在關稅徵管領域擁有較多的發言權和主動權，但今後與關稅相關的徵、免、退、減、罰等，將按照關稅法或關稅法的授權，在關稅法的規定下運作。
since the implementation of the customs law on 1 july 1987, the customs law; the tariff regulation with the customs law as the superior law; the administrative measures of the people’s republic of china on levying of taxes by customs on imports and exports (“the measures for the administration of customs taxation”) with the customs law and tariff regulation as the superior laws; and the implementation regulations of customs administrative punishments of the people’s republic of china (“the customs administrative penalties regulations”),which also take the customs law as the superior law; constitute the fundamental legal framework for china’s tariff collection and management. this forms a self-contained tariff regulatory system in china, which is independent of other taxes and operates under the guidance of the customs law. previously, china customs had more voice and initiative in the field of tariff collection and administration, but in future, tariff-related collection, exemption, refunds, reductions, penalties, etc, will be operated in accordance with the tariff law or the authorisation of the tariff law.
2.現行的“補一”關稅制度可能被“補三”製所取代。
the existing system of “one year’s back tariff” will be replaced by a system of “three years’ back tariff”.
《海關法（草案）》第44條至第47條改寫了《海關條例》第五十一條，與《中華人民共和國稅收徵管法》（以下簡稱《稅收徵管法》）第五十二條的規定一致。 海關確認本條規定的應納稅額的期限為納稅人或者扣繳義務人繳納稅款或者放行貨物之日起三年。 據筆者了解，根據《海關法》和《海關條例》，海關應當自納稅人繳納稅款或放行貨物之日起一年內補稅的規定可以取消，後續因納稅人違規而少收逃稅的處理差異將不再體現在期間。補繳，但在是否追究懲罰性滯納金等懲罰措施上。
articles 44 to 47 of the tariff law (draft) rewrite the contents of article 51 of the tariff regulation to harmonise with the provisions of article 52 of the law of the people’s republic of china on the administration of tax collection (“the law on the administration of tax collection”).based on these articles, the period for customs to confirm the tariffs payable is three years from the date of payment of the tariff by the taxpayer or the withholding agent, or the date of release of the goods. accordingly, it appears that under the customs law and the tariff regulation, the provision that the customs authority will make up the short-levied and omitted tariffs not caused by the taxpayer’s violation of the law, within one year from the date of payment of the tariffs by the taxpayer or the release of goods by customs, shall be abolished. subsequently, the difference in the treatment of underpayment and omission of tariffs not caused by the taxpayer’s violation of the law and underpayments and omissions due to violations by the taxpayer, will no longer be reflected in the period of time for paying back the tariff, but in the imposition of punitive late payment fees and other measures.
3.實質性身份滲透認定可以引入關稅徵收保障機制。
the substantive identity penetration identification may be introduced into the tariff collection safeguard mechanism.
《海關法（草案）》在“海關徵收管理”一節中介紹了《稅收徵管法》的管理理念和措施，其中有一項規定：“經海關直屬海關關長或者授權的海關關長批准，海關可以依法通知出入境管理機構對納稅人採取限制出境措施; 扣繳義務人或者其法定代表人或者實際控制人未履行法定義務的。該規定在引入出境限制措施的同時，引入了實際控制人的概念，納稅人的實質身份將通過實質身份來確定，這將大大提高對公司實際控制人的衝擊效應，提高關稅徵收的有效性。
the tariff law (draft) introduces many management concepts and measures from the law on administration of tax collection in the chapter “collection management of tariffs”. one article stipulates that “with the approval of the customs chief of the customs office directly under the general administration of customs or the customs chief of the subordinate customs office authorised by him, the customs authority may, in accordance with the law, notify the immigration authorities to take exit restrictive measures against taxpayers, withholding agents, or legal representatives or actual controllers of taxpayers, who h**e failed to comply with the legal obligations”. this measure introduces the concept of the actual controller, along with exit restrictive measures, and provides the substantive identity penetration of the taxpayer’s identity, which will greatly improve the deterrent effect on the actual controller of the company and enhance the effectiveness of tariff collection.
4.《海關法》和《海關法》可以作為懲罰違反《海關法》行為的雙重法律依據。
the tariff law and the customs law may become a dual legal basis for punishing violations of the tariff law.
《海關法（草案）》完善了原《海關法》和《海關行政處罰實施條例》未列入的稅項影響情形，規定了海關法規定以外的違反海關法的情形，由海關依照海關法和其他法律、行政法規的規定予以處罰。 因此，海關今後將需要分別援引《海關法》和《海關法》，對違反《海關法》的行為進行處罰。 當然，可以被海關處罰的對口也會比現在寬得多。
the tariff act (draft) improves the circumstances affecting the collection of tariffs that were not included in the original customs law and customs administrative penalties regulation and establishes that violations of the tariff law, other than those listed, will be penalised by the customs authority on the basis of the customs law and other laws and administrative regulations. as a result, customs will need to separately invoke the tariff law and the customs law to punish violations of the tariff law. of course, the customs authority will be able to penalise a much wider range of subjects than at present.
徵收關稅是中國海關的四大職能之一，確保所有關稅的徵收都是中國海關的職責。 國際業務新業態的不斷湧現，對我國海關的監管能力提出了更高的要求，我國不斷創新的通關模式也要求海關在兼顧高效監管的同時，促進便利。 未來，《海關法》的出台不僅將提公升關稅監管的立法水平，而且在關稅徵收模式、措施和管理物件等方面為中國海關的關稅徵收工作提供更加有力的法律支撐。
the collection of tariffs is one of the four main functions of china’s customs and ensuring that tariffs are collected to the fullest extent possible is the responsibility of customs. the continuous emergence of new forms of international trade has placed higher demands on the regulatory capacity of customs, and china’s constantly innovating customs clearance model also requires customs to promote trade facilitation while balancing efficient regulation. the promulgation of the tariff law in the future will not only raise the legal hierarchy of tariff regulation, but also provide stronger legal support for the tariff collection work of customs in terms of tariff collection models, measures and management objectives, etc.
特別宣告：大成嚴格遵守保護客戶資訊的義務，本文涉及的客戶專案內容均取自公開資訊或已徵得客戶同意。 本文所表達的內容和意見僅供參考，並不代表大成的任何立場，也不應被視為發布任何形式的法律意見或建議。 如需**或引用文章的任何內容，請私信傳達授權並在文章開頭註明**。 未經授權，您不得**或使用此類文章中的任何內容。