在税率固定的情况下，完税价格的大小，直接关系到纳税人关税负担的多少。对于进出口货物和物品，若能制定或获取合理的、较低的完税价格，且通过合理避税达到不多缴税或少缴税的目的，将直接影响到企业的投资决策和市场营销战略。 

In the rate fixed cases,The size of the customs value,Directly related to how much tax payers tariff burden.For import and export goods and articles,If you can make or obtain reasonable/Lower dutiable value,And through the reasonable tax avoidance achieve much tax or less tax purpose,Will directly affect the enterprise investment decision and the market marketing strategy. 

　　根据《进出口关税条例》第9条规定：进口货物以海关审定的正常成交价格为基础的到岸价格作为完税价格。到岸价格包括货价，加上货物运抵中国境内输入地点起卸前的包装费、运费、保险费和其他劳务费等。 

According to[Regulations on import and export duties]The provisions of article 9:Assessment of import goods shall be the normal clinch a deal the price on the basis of cif price as the customs value.Cif price includes destination,Add goods within the territory of China to input site unlading before packing/freight/Insurance premium and other service fee, etc. 

　　我国对进口货物的海关估价主要有两种情况：一是海关审查可确定的完税价格；二是成交价格经海关审查未能确定的。针对这两种情况分别有不同的避税筹划。 

Our country to the customs value of the import goods mainly have two kinds of cases:One is the customs examination can determine the dutiable value;The second is the customs examination failed to clinch a deal the price is determined.In view of these two circumstances, have different tax planning. 

　　可确定完税价格的审定成交价格法是指进口商向海关申报的进口货物价格，若经海关审定认为符合成交价格的要求和有关规定，就可以此作为计算完税价格的依据，然后经海关对货价费用和运、保、杂等各项费用进行必要的调整后，即可确定其完税价格。这种审定成交价格法是我国及其他各国海关在实际工作中最常用的海关估价方法。我国进口货物一般也都按此方法确定完税价格。故在审定成交价格下，如何缩小进口货物的申报价格而又能为海关审定认可为正常成交价格，就成为避税的关键。 

Can determine the dutiable value approved clinch a deal price method is refers to the importer of import goods declared to the customs price,If approved by the customs that conform to the transaction price requirements and relevant regulations,Can this as the basis of calculating the customs value,Then by the customs on the destination cost and luck/insurance/Miscellaneous expenses such as necessary adjusted,Can determine the dutiable value.This kind of examination and approval to clinch a deal price is our country and other countries' customs in the practical work the most common customs valuation method.Our country is imported goods are also commonly according to this method determine the dutiable value.So in the examination and approval under the transaction price,How to reduce import goods declared value, the customs examination for approval for normal clinch a deal the price,Will become the key of tax avoidance. 

　　而成交价格实际上是指进口货运的买方为购买该项货物，而向卖方实际支付的或应当支付的价格。该成交价格的核心内容是货物本身的价格（即不包括运、保、杂费的货物价格）。该价格除包括货物的生产、销售等成本费用外，还包括买方在成交价格之外另行向卖方支付的佣金。由此看来，要想达到避税的目的，就要选择同类产品中成交价格比较低的、运输、杂项费用相对小的货物进口，方能降低完税价格。 

And the transaction price is actually refers to import cargo buyers to purchase the goods,To the seller and actually paid or shall pay the price.The transaction price is the core content of the price of the goods itself(Namely do not include shipping/insurance/The price for incidental expenses).The price of the goods in addition to including production/The sales cost,Also includes the buyer to the seller shall be separately outside clinch a deal the price paid commission.So it,Want to achieve the purpose of tax avoidance,Will choose the same products of the transaction price low/transport/Miscellaneous expenses relatively small goods import,Can reduce the dutiable value. 

　　例：一家钢厂急需进口一批铁矿石，在可供选择的进货渠道中有两家：即澳大利亚和加拿大。若进口需求为10万吨，从澳大利亚进口优质高品位铁矿石，价格为20美元一吨，运费10万美元；若从加拿大进口较低品位的铁矿石，价格为19美元一吨，但由于其航程为从澳洲进口的两倍，又经过巴拿马运河，故运费及杂项费用高达25万美元，且其他费用比前者只高不低，在此种情况下，钢厂应选择何种进货渠道？ 

An example:A steel mill are in urgent need of a batch of imported iron ore,In the selection of channel of replenish onr's stock has two:Namely Australia and Canada.If the import demand for 100000 tons,Imported high quality high grade iron ore from Australia,The price is 20 dollars a ton,Freight $100000;If imported from Canada with low grade of iron ore,Price for $19 a ton,But because of its distance from the Australian import two times,And through the panama canal,The freight and miscellaneous cost as much as $250000,And other expenses than the former only the high and low,In such cases,Steel mills should choose which purchase channels? 

　　澳大利亚铁矿石完税价格（美元）＝200（万）+10（万）+其他＝210（万）+其他 

Australia iron ore dutiable value(dollars)= 200(all)+ 10(all)+ other = 210(all)+ other 

　　加拿大铁矿石完税价格（美元）＝190（万）+25（万）+其他＝215（万）+其他通过上述简单的数学公式，钢厂不难做出选择———从澳大利亚进口铁矿石，若按20％征收进口关税，至少可以避税1万美元。 

Canada iron ore dutiable value(dollars)= 190(all)+ 25(all)+ other = 215(all)+ other through the simple mathematical formula,Steel is not difficult to make a choice - from Australia iron ore imports,If by 20% impose import duties,At least $10000 tax avoidance. 

　　这里要注意一点，对于买方付给我方的正常回扣，应从完税价格中加以扣除。如果企业在一笔交易中获取了100万美元的回扣，但因不了解上项扣除，在关税税率为20％的情况下，企业将支付20万美元的税款。 

Here to pay attention to a little,For the buyer to pay our normal rebate,From the dutiable value to deduct.If enterprises in a deal for the kickback of $1 million,But because do not understand the deduction item,In the tariff rate for 20% of cases,Enterprise will pay $200000 tax. 

　　未能确定完税价格的对于经海关审查未能确定的情况，海关主要按以下方法依次估定完税价格，分别为：相同货物成交价格法、类似货物成交价格法、国际市场价格法、国内市场价格倒扣法。 

Not sure of the dutiable value for the customs examination not sure of the situation,The customs according to the following method mainly evaluate the customs value in turn,respectively:The same goods clinch a deal price method/Similar goods clinch a deal price method/The international market price/Domestic market price backoff method. 

　　例：某企业进口一种高新技术产品，由于刚刚走出实验室，产品确切的市场价格尚未形成和加以估量，但巨大的研发投入费用必然使其初始价格远高于目前市场上已有的类似产品。 

An example:An enterprise import a high and new technology products,Because just walked out of the lab,Product the exact market price has not been formed and to measure,But the huge r&d input costs will make the initial price on the market at present is far higher than the existing similar products. 

　　假如企业为进口此种产品付出200万美元，而其类似产品的市场价格仅为120万美元，则企业在向海关申报进口货物成交价格时，以100万美元申报，海关也因此种产品的创新，而无法依据审定成交价格法确定成交价格及完税价格，而只能以该产品的同一出口国或地区购进的类似货物的成交价格，作为确定被估进口货物完税价格的依据，即按类似货物成交价格法予以确认。这样的话，该项进口商品的海关估价最多只有120万美元，从而企业将有80万美元的支出无需纳税，这样就达到了避税目的。

If the enterprise to import this product is pay 2 million dollars,And the market price of similar products of just $1.2 million,The enterprises in the import goods declaration at the customs when clinch a deal the price,Declaration for $1 million,The customs and therefore kind of product innovation,According to the examination and approval and cannot clinch a deal price method determine the transaction price and the dutiable value,But only the same products exporting countries or regions purchases of similar goods to clinch a deal the price,As sure was estimated based on import goods customs value,By clicking on the similar goods clinch a deal price method to confirm.so,The import customs valuation most only $1.2 million,Thus enterprise will have a $800000 spending need not pay tax,To reach this purpose of tax avoidance.