【大成·展国红】2024年中国关税征管体系或将迎来制度性变革

2024年1月27日，《中华人民共和国关税法》（草案）〔以下简称“《关税法》（草案）”〕结束公开征求反馈意见。后续如果没有大的原则性变化，可以预期，2024年中国将迎来《关税法》的正式颁布施行以及现行《中华人民共和国关税条例》（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》）为上位法构建的与关税的征、免、退、减、罚相关的法律法规和规范性执行文件体系将面临全面系统性修订。原先自成一体的关税征管体系也将被打破，逐步与其他税种并轨。虽然《关税法》的最终文本尚未出台，但是，从《关税法》（草案）体现出的立法思路和体例结构，笔者认为此次立法活动对现有关税征管体系带来的变革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.海关将成为纯粹的关税征管执行机构，根据《关税法》的授权履行关税征管职能。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》实施以来，《海关法》、以《海关法》为上位法的《关税条例》、以《海关法》《关税条例》为上位法的《中华人民共和国海关进出口货物征税管理办法》（以下简称《海关征税管理办法》），以及同样以《海关法》为上位法的《中华人民共和国海关行政处罚实施条例》（以下简称《海关行政处罚实施条例》）共同构成了中国关税征管的基础性法律架构，并由此形成了自成体系的中国关税征管制度，独立于其他税种之外，在《海关法》的统领下运行。之前海关在关税的征管领域拥有比较多的话语权和主动权，但未来与关税相关的征、免、退、减、罚等将根据《关税法》或《关税法》的授权，在《关税法》的规制下运行。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.现有的关税 “补一”的制度或将被“补三”制度取代。The existing system of “one year’s back tariff” will be replaced by a system of “three years’ back tariff”.《关税法》（草案）第44条到47条改写了《关税条例》第51条的内容，与《中华人民共和国税收征收管理法》（以下简称《税收征收管理法》）五十二条的规定相衔接。条款中海关确认应纳税额的期间为自纳税人、扣缴义务人缴纳税款或者货物放行之日起三年内。笔者据此理解，根据《海关法》《关税条例》确定的非因纳税义务人违规造成的少征和漏征税款，海关应当自纳税义务人缴纳税款或者货物放行之日起1年内补征的规定或将被废止，后续对是否因纳税义务人违规造成少征和漏征税款的处理差异将不再体现在补缴税款的期间上，而是体现在要不要追征惩罚性的滞纳金和其他惩戒措施上面。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.实质性身份穿透认定或将被引入关税征收保障机制。The substantive identity penetration identification may be introduced into the tariff collection safeguard mechanism.《关税法》（草案）在关税“征收管理”章节引入了《税收征收管理法》的管理理念以及管理措施，其中有一个条文，表述为“经直属海关关长或经授权的隶属海关关长批准，海关可以依法通知移民管理机构对未尽法定义务的纳税人、扣缴义务人或者其法定代表人、实际控制人采取限制出境措施。”这个条文在引入限制出境措施的同时引入了实际控制人的概念，对纳税义务人身份进行实质性身份穿透认定，将极大地提高对公司实际控制人的震摄效力，提升关税征收成效。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 have 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.《关税法》《海关法》或将成为对违反《关税法》行为进行处罚的双重法律依据。The Tariff Law and the Customs Law may become a dual legal basis for punishing violations of the Tariff Law.《关税法》（草案）将原有《海关法》《海关行政处罚实施条例》体系下未囊括的影响税款征收的情形予以了完善，并设定了除列明情形之外的违反《关税法》的情形，由海关依据《海关法》等法律、行政法规的规定处罚。因此，海关以后将需要分别援引《关税法》和《海关法》对违反《关税法》的行为进行处罚。当然，海关可处罚的相对人也会比现在宽泛很多。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主要职能之一，确保关税的应收尽收是中国海关的工作职责。国际贸易新业态的不断出现对中国海关的监管能力提出了更高的要求，中国不断革新的通关模式也要求海关在促进贸易便利的同时，兼顾高效监管。未来《关税法》的出台，不仅提升了关税监管的立法层级，而且在关税征收模式、措施以及管理对象等方面都将为中国海关的关税征收工作提供更为有力的法律支持。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.特别声明：大成律师事务所严格遵守对客户的信息保护义务，本篇所涉客户项目内容均取自公开信息或取得客户同意。全文内容、观点仅供参考，不代表大成律师事务所任何立场，亦不应当被视为出具任何形式的法律意见或建议。如需转载或引用该文章的任何内容，请私信沟通授权事宜，并于转载时在文章开头处注明来源。未经授权，不得转载或使用该等文章中的任何内容。— 往期推荐 —1. 展国红：关于《关税法》（草案）的修改建议本文作者