摘要
在世界贸易组织、世界海关组织等国际组织的倡导下,各国海关先后推出了一系列便利通关措施,其中就包括海关税收担保制度。我国立法并未明确海关税收担保主体的具体范围,且现行各类担保主体在实施过程中不同程度上存在"瓶颈",故企业未能充分享受便利优惠,担保的资金融通和商品流通作用没有发挥出来。因此,借鉴美国、欧盟、日本等发达国家或地区先进经验和做法,建议我国海关转变理念、调整立法,进一步扩大海关税收担保主体的范围,试点将报关企业纳入税收担保主体,并明确报关企业作为担保主体的基本条件,建立纳税义务人信用评估体系。通过深化海关税收担保主体制度改革,在确保海关税收安全的同时,也有利于拓展新兴市场领域,激发市场主体活力,提高企业参与海关税收担保的能力与意愿,从而达到优化营商环境的目的。
Under the initiative of the World Trade Organization(WTO),World Customs Organization(WCO)and other international organizations,as well as customs administrations of various countries have introduced a series of measures to facilitate customs clearance,including the customs revenue guarantee system.China’s legislation does not specify the specific scope of the subject of customs revenue guarantee,and there are bottlenecks in the implementation of various types of guarantee subject to different degrees,so enterprises do not fully enjoy the benefits of preferential treatment,and the role of guarantee in financing and commodity circulation has not been given the full play.Therefore,it is suggested that China Customs should,by drawing lessons from the advanced experience and practices of the United States,the European Union,Japan and other developed countries or regions,change the concept,adjust the legislation,further expand the scope of the subjects of customs revenue guarantee,pilot to include customs brokers into the subjects of customs revenue guarantee,clarify the basic conditions for customs declaration enterprises as the subjects of revenue guarantee,and establish the credit evaluation system for taxpayers.By deepening the reform of the subject system of customs revenue guarantee,while ensuring customs revenue security,it is also conducive to expand the field of emerging markets,stimulate the vitality of market players,and improve the ability and willingness of enterprises to participate in customs revenue guarantee,so as to optimize the business environment.
作者
王珉
毛小小
Wang Min;Mao Xiaoxiao
出处
《海关法评论》
2020年第1期124-140,共17页
Review of Customs Law
关键词
海关税收
担保主体
国际比较
customs revenue
guarantee subject
international comparison
