我國進口貨物稅則分類及申報實務研究

The Practical Study on Tariff Classification and Customs Declaration in Taiwan

陳恩白(En-Pai Chen)

指導教授 ： 陳顯武

國立臺灣大學/社會科學院/國家發展研究所/碩士(2017年)

https://doi.org/10.6342/NTU201704262

摘要

稅則分類對於一般大眾是極為陌生的，實際上其係由海關執掌、依一定的分類方法及編碼邏輯將千百種貨品逐一分類出適合其適用的數字代碼，每個貨品只有一組代碼，並且每個貨物必然都有一組代碼，其背後所影響的是應適用的稅率、管制事項、簽審規定等國家政策，亦影響進口人權利義務甚大，屬於海關核心業務之一。故本論文以我國引入之國際商品統一分類制度後實務上由於稅則申報錯誤而引發之補稅處分角度出發，探討其原因背後海關、納稅義務人及報關業者之衝突與矛盾，以及無申報稅號注意義務所可能帶來之潛在風險，進一步討論是否有必要將專門人員的誠實申報義務及納稅義務人的協力義務擴張至稅則號別之申報，如果違反得處以行政罰；並藉由檢視我國稅則預審制度及他國預防制度試圖找出減少分類爭議發生之可能方法。另一方面，海關對稅則號別見解變更時，常使人民心理上產生受有突襲性不利益處分之不平衡心態及對於法安定性的可能衝擊，藉由實務案例以檢討海關應注意之處理原則及實務適用上所生缺漏，如何在保障納稅義務人權利與國家合理公平課稅義務間取得平衡，以使我國稅則分類及監管制度更加完善，創造一便捷又公平之貿易經營環境。

關鍵字

稅則分類 ； 稅號申報 ； 國際商品統一分類制度 ； 海關進口稅則 ； 稅則預先審核制度

並列摘要

The general public is not familiar with tariff classification which is controlled by the customs and be the major core business of customs, according to certain classification methods and coding logic, thousand categories of goods will be classified professionally one by one for their applicable digital code. Each product has only one set of code, and each goods must have a set of code, which is not only leading to the difference between tariff rates, regulations and registration requirements, but also affect the rights and obligations of importers and exporters significantly. Therefore, the study is aimed at the practice of Harmonized Commodity Description and Coding System in Taiwan and from the viewpoint of the wrong-declaration results, explores the reasons of the conflict and contradictions between customs, duty-payer and customs agents, even more, the possible risks may be brought because both the obligation of taxpayers to Assist by Reporting the Required Information and honest declaration don’t include “correct tariff number”. To further discuss whether it is necessary to extend the obligations of the taxpayer and specialized personnel to declare the tariff number, if it is violated, may be punished with administrative penalty. By reviewing of“the Implementation of Advance Tariff Classification Ruling on Imported Goods”and the prevention system of other countries, trying to find a possible way to reduce the occurrence of the tariff classification dispute.

On the other hand, when the Customs change the opinion on the Tariff Number, it usually makes the people feel assaulted by the harmful administrative act. and impact the stability of the law. Through the case studying, the customs should pay attention to the the flaw when using the principles of treatment, and know how to get a balance between the rights of taxpayers and the reasonable and fair tax obligations, so that the tariff classification and the regulatory system will be better and more suitable to create a convenient and fair trade environment.

並列關鍵字

Tariff Classification ； Customs Declaration ； Harmonized Commodity Description and Coding System ； Customs Import Tariff ； the Implementation of Advance Tariff Classification Ruling on Imported Goods

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