中欧海关估价制度比较
文章摘要：对海关来说，估价是一个世界性的难题。“尽管在这方面的论述很多，但全球统一适用的定价规则是不存在的。就像是治疗方法因患者而异一样，估价的方法也因公司的差异而有着较大的区别。虽然最终的目标都是要找到一个公允价值，但各个国家的做法却大相径庭。”50088453在这种大背景下，加强比较法研究，汲取各国估价的先进经验和做法就显得尤为重要。中国海关总署组织的“中国与欧盟海关法比较研究”就是其中的一个重要组成部分。
Abstract:To customs，valuation is really a worldwide problem. “There is no consistent valuation method even though it is hotly discussed. Just as therapies work differently to different patients，valuation method is quite different from company to company. Though the final goal is always to find reasonable price，countries around the world solve this in different ways.” Against this background，to further comparative research and learn from ... 展开
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