2024年1月27日，《中华人民共和国海关法（草案）》（以下简称《海关法（草案）》）结束了公众意见征询。 如果原则上没有重大变化，可以预期，2024年，我国将迎来《海关法》的正式颁布实施和现行《中华人民共和国海关条例》（以下简称《关税条例》）的废止。 以《中华人民共和国海关法》（以下简称《海关法》）为上级法律构建的关税征收、免征、退税、减免、减免、处罚相关法律、法规和规范性执行文件体系将面临全面系统修订。 原有的自给自足的关税征收管理制度也将被打破，逐步与其他税种融合。 虽然《海关法》的最终文本尚未公布，但笔者认为，此次立法活动给现行关税征收管理制度带来的变化，将主要体现在以下几个方面：
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.海关将成为一个纯粹的海关征管机构，按照《海关法》的授权履行海关征管职能。
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《海关法》、《海关法》、《海关条例》以《海关法》为上位法、《中华人民共和国海关总署进出口货物征税办法》（以下简称《海关税收管理办法》）实施以来，也以《海关法》为上位法， 与《中华人民共和国海关行政处罚条例》（以下简称《海关行政处罚条例》）共同构成了我国关税征收和管理的基本法律框架，从而形成了中国关税征收和管理的自成体系， 它独立于其他税种运作，并在《海关法》的管辖下运作。过去，海关在关税征管领域拥有较多的发言权和主动权，但今后与关税相关的征、免、退、减、罚等，将按照关税法或关税法的授权，在关税法的规定下运作。
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.现行的“补一”关税制度可能被“补三”制所取代。
the existing system of “one year’s back tariff” will be replaced by a system of “three years’ back tariff”.
《海关法（草案）》第44条至第47条改写了《海关条例》第五十一条，与《中华人民共和国税收征管法》（以下简称《税收征管法》）第五十二条的规定一致。 海关确认本条规定的应纳税额的期限为纳税人或者扣缴义务人缴纳税款或者放行货物之日起三年。 据笔者了解，根据《海关法》和《海关条例》，海关应当自纳税人缴纳税款或放行货物之日起一年内补税的规定可以取消，后续因纳税人违规而少收逃税的处理差异将不再体现在期间。补缴，但在是否追究惩罚性滞纳金等惩罚措施上。
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.实质性身份渗透认定可以引入关税征收保障机制。
the substantive identity penetration identification may be introduced into the tariff collection safeguard mechanism.
《海关法（草案）》在“海关征收管理”一节中介绍了《税收征管法》的管理理念和措施，其中有一项规定：“经海关直属海关关长或者授权的海关关长批准，海关可以依法通知出入境管理机构对纳税人采取限制出境措施; 扣缴义务人或者其法定代表人或者实际控制人未履行法定义务的。该规定在引入出境限制措施的同时，引入了实际控制人的概念，纳税人的实质身份将通过实质身份来确定，这将大大提高对公司实际控制人的冲击效应，提高关税征收的有效性。
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.《海关法》和《海关法》可以作为惩罚违反《海关法》行为的双重法律依据。
the tariff law and the customs law may become a dual legal basis for punishing violations of the tariff law.
《海关法（草案）》完善了原《海关法》和《海关行政处罚实施条例》未列入的税项影响情形，规定了海关法规定以外的违反海关法的情形，由海关依照海关法和其他法律、行政法规的规定予以处罚。 因此，海关今后将需要分别援引《海关法》和《海关法》，对违反《海关法》的行为进行处罚。 当然，可以被海关处罚的对口也会比现在宽得多。
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.
征收关税是中国海关的四大职能之一，确保所有关税的征收都是中国海关的职责。 国际业务新业态的不断涌现，对我国海关的监管能力提出了更高的要求，我国不断创新的通关模式也要求海关在兼顾高效监管的同时，促进便利。 未来，《海关法》的出台不仅将提升关税监管的立法水平，而且在关税征收模式、措施和管理对象等方面为中国海关的关税征收工作提供更加有力的法律支撑。
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.
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