烏克蘭海關(guān)簡(jiǎn)介
時(shí)間(TIME)：2021-07-08 15:23:51
發(fā)布時(shí)間：2017-02-08 14:35 文章來(lái)源：海關(guān)總署
烏克蘭海關(guān)總局隸屬于國(guó)家稅收部，是國(guó)家執(zhí)法機(jī)關(guān)。海關(guān)總局由各級(jí)直屬和口岸海關(guān)、海關(guān)事務(wù)專業(yè)教育、研究部門組成。海關(guān)是國(guó)家進(jìn)出境管理機(jī)關(guān)，承擔(dān)著外貿(mào)領(lǐng)域的監(jiān)管、各項(xiàng)稅費(fèi)征繳、統(tǒng)計(jì)、打擊走私等職責(zé)。
烏克蘭海關(guān)關(guān)稅根據(jù)《烏克蘭稅法》、《烏克蘭海關(guān)法》制定，根據(jù)《烏克蘭海關(guān)法》、烏克蘭其他法律及烏克蘭簽訂的國(guó)際條約予以計(jì)算和征繳。烏克蘭海關(guān)關(guān)稅以國(guó)際公認(rèn)標(biāo)準(zhǔn)為基礎(chǔ)，并向符合國(guó)際慣例中公認(rèn)的海關(guān)事務(wù)原則和規(guī)則方向大幅發(fā)展。關(guān)稅稅率對(duì)于所有的對(duì)外經(jīng)濟(jì)活動(dòng)主體具有一致性，無(wú)論其所有制形式、經(jīng)營(yíng)活動(dòng)組織形式及其所在地如何，烏克蘭法律和烏克蘭簽訂的國(guó)際條約另有規(guī)定的除外。烏克蘭海關(guān)關(guān)稅由烏克蘭政府提交烏克蘭議會(huì)批準(zhǔn)。
The General Administration of Customs of Ukraine is subordinate to the Ministry of Taxation and is a state law enforcement organ. The General Administration of Customs is composed of the Customs departments directly under the General Administration of Customs at all levels, the port customs and the specialized ducation and research departments of customs affairs. The customs is the national entry and exit administrative organ, which is responsible for the supervision of foreign trade, the collection of various taxes and fees, statistics, and cracking down on smuggling.
Ukrainian customs duties are formulated in accordance with the Ukrainian tax law and the Ukrainian Customs Law. They are calculated and collected in accordance with the Ukrainian Customs Law, other Ukrainian laws and international treaties signed by Ukraine. Ukrainian customs tariff is based on internationally recognized standards, and it has developed greatly in line with internationally recognized customs principles and rules. The tariff rate is consistent for all entities of foreign economic activities, regardless of their ownership form, organizational form of business activities and their location, unless otherwise stipulated by Ukrainian laws and international treaties signed by Ukraine. Ukrainian customs duties are submitted by the Ukrainian government to the Ukrainian parliament for approval.
