論進口貨物完稅價格之認定及判斷 -以我國現行估價制度與WTO關稅估價協定為例

Abstract

近代國際貿易發展主要源於工業革命，伴隨著生產效率大幅提升，國與國之間商品的交換樣式逐漸擴大，20世紀開始，由於科技的快速發展和交通運輸的改進，商品全球化和自由化使國際貿易的規模持續擴大。商品在進入國家關稅領域需依各國法規規定繳納關稅，關稅徵納金額依貨物品項稅率加乘進口貨物完稅價格或重量而得，但該貨物完稅價格的認定，長期以來一直為海關及納稅義務人爭議的問題之一。2011年周杰倫因進口青蜂車低報完稅價格，被海關查價更改完稅價格補徵關稅、特種貨物及勞務稅和營業稅，雖最後周杰倫敗訴定讞補徵營業稅，但該案件凸顯出實務上「進口貨物完稅價格認定爭議」的問題，因而本研究著重在進口貨物完稅價格認定也探討關稅估價制度。 本文研究分成三大架構：國際關稅估價制度演進、現今我國關稅估價制度規範以及法院進口完稅價格實務判決案例分析。由於我國關稅估價制度係遵循WTO關稅估價協定，因此需先了解20世紀初至今國際關稅估價發展歷程，再介紹各國共同所遵循的WTO關稅估價協定內容，方能知悉我國現今關稅估價制度因何而生，最後精選11件「進口貨物完稅價格認定」實務案件整理歸納原被告主張、案件爭點以及法院判決理由。 進口貨物完稅價格認定的爭議為長久以來的問題，見解歧異下徵納雙方歷經復查、訴願階段皆無法取得共識時便進入爭訟程序。但有時案件進入訴訟階段前可由海關主動發起關務案件協談，但該協談結果對於海關、納稅義務人並無拘束力，因此本文結論建議將關務案件協談制度明文規定於關稅法或是其他法律中，一方面使協談結果產生拘束力，另一方面在案件進入訴訟程序前即止步、減少租稅訴訟成本。

The development of modern international trade primarily originated the Industrial Revolution, accompanying increase sharply in production efficiency. The patterns of commodity exchange between countries gradually expanded. Beginning in the 20th century, due to the rapid development of technology and improvements in transportation, the globalization and liberalization of goods have continuously expanded the scale of international trade. Goods entering a country's customs territory need to pay duties according to the law of each country. The duty is calculated by multiplying the tariff rate of the goods by the customs value or weight of the imported goods. However, the determination of the customs value has been one of the contentious issues between customs and duty-payer. In 2011, Jay Chou was investigated by customs for declare the lower customs value of an imported Green Hornet car. The customs revised the customs value and levied more duties, specifically selected goods and services tax, and business taxes. In the end, Jay Chou lost the case and was finally obliged to pay the more business tax. The case highlighted the practical issue of " determination of the customs value of imported goods." Thus, this research focuses on the determination of the customs value of imported goods and customs valuation system. This research included three parts: the evolution of the international customs valuation system, the current customs valuation system in our country, and the case study of Court decision of the determination of customs value for imports. Due to our customs valuation system follows the WTO Customs Valuation Agreement, it is necessary to find out development of international customs valuation system from the early 20th century to the present. Then introduce the content of the WTO Customs Valuation Agreement, which is rule by all countries. This will help understand our current customs valuation system. Finally, 11 cases study summarizing claim of plaintiff and defendant, issues coordination, and reasons for judgment. The determination of the customs value of imported goods has been a dispute issue for a long time. When no consensus can be reached between the customs and duty-payer, even been through reinvestigation, administrative appeal the case finally enters litigation procedure. However, before the case enters litigation procedure, customs can initiate a Customs Case Meeting, although the outcome of this Meeting is not binding force for either customs or the duty-payer. Therefore, this research concludes by suggesting that the discussion of Customs Case Meeting can be expressly provide for the Customs Act or other laws. On one hand, this would make the results of the discussion binding; on the other hand, it would halt the process before the case enters the litigation procedure, thereby reducing the cost of tax litigation.